Writing Resources
Case 2 The Runners Shop Audit documentation provides written evidence that the auditor has complied with generally accepted auditing standards during the course of the audit The written audit documentation contains support for the decisions that were made during the planning of the audit specifically what procedures would be performed the procedures performed by the auditor the evidence obtained while conducting audit procedures and the overall conclusions the auditor reached at the end of the audit The audit documentation communicates the quality of the audit measured as the compliance with generally accepted auditing standards 2 Title The Title allows the auditor or member of the audit team to quickly ascertain the client and subject matter contained in the audit files In addition because an audit firm will have many different clients the same index numbers will be repeated in working papers of different clients The title further clarifies what papers belong to each client and what year the papers are documenting Source of Schedule Document Including the source of a schedule or document provides evidence that the audit work performed is actually being done on information contained in the clients books and is a necessary part of the audit Work Performed
