For many staff auditors, the very mention of working paper review is enough to make their hair stand on end. No matter how thoroughly they perform an audit procedure, they know if their documentation ...

Documenting the nature, timing, extent, and results of your procedures may seem as if it will break your audit budget, but many practitioners have found that this isn’t the case. An AICPA study found ...

The CA Institute has come out with “Audit Working Paper Templates” to help auditors prepare their audit working papers consistently and effectively This has been brought out by the ICAI’s Auditing and ...