Work papers are fundamental to the audit process. Accurate and thorough documentation of work performed is necessary to support the key findings, recommendations, and opinions contained in audit reports and conclusion memos. However, auditors traditionally consider the preparation of work papers a process separate from that of audit project management.

This eBook explores common issues with traditional work papers methods and how to overcome them. It also provides three practical steps for establishing best practices for work papers management and closing the Audit Performance Gap.

This eBook will cover:

• General guidelines for work papers
• Characteristics of quality work papers
• Common issues of traditional preparation process