AWP 2

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Here’s the revised structure:

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. Documentation Check: Is client documentation on file?

• Yes: Proceed to match audit evidence to assertion.

• No: Comment no client documentation on file.

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

11. Conclusion: Match assertion to a