Indexing the audit working papers essentially means preparing a Table of Contents. A well-organized set of working papers enables the auditor to understand the relationships of transactions and how they impact different accounts. It also enables the reviewers to perform their work more effectively and efficiently and to devote their attention to the critical audit areas.
There are many different ways that working papers could be indexed. The important consideration is that the organization and indexing be logical. This template is just one example of how the current working paper files might be indexed:
Standard (Non-IT) Audit Program
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