Audit Working Papers 1

1. Start: Name of client, year-end, reference.

2. Preparation: Prepared by and date, reviewed by and date.

3. Objective: Objective of audit working paper.

4. Assertions Matching: Match objective to applicable assertions.

5. Risk Measurement: Measurement of risk.

6. Sample Size Calculation: Calculation of sample size.

7. Procedure Matching: Match assertion to audit procedure.

8. Evidence Gathering: Match audit procedure to audit evidence.

9. Evidence to Assertion: Match audit evidence to assertion.

10. Conclusion: Match assertion to a conclusion.