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Basic elements of audit working papers
The basic elements of the audit working document include the following:

1. Audit objectives and scope: record the specific objectives and scope of the audit, including the audit object, time, place and other information, clarify the key points and concerns of the audit, and provide guidance and support for the follow-up work.

2. Audit procedures and methods: record the specific procedures and methods adopted in the audit process, including the ways and methods of collecting evidence, the process of determining risks and the audit of business processing procedures and business information.

3. Audit evidence and conclusions: record the evidence and conclusions collected during the audit, including the problems or abnormal situations found after the inspection and the evaluation results of the financial situation of the enterprise.

4. Audit problems and handling: record the problems and anomalies found in the audit process, and verify and handle these problems and anomalies in detail, including recording the verification results and reporting them to business management personnel.

5. Update of audit working papers: The audit working papers need to be updated frequently to ensure that auditors can consult the latest audit information at any time, so as to make timely adjustments and treatments to the audit work.

6. Auditor's signature and log record: After completing the audit draft, the auditor needs to sign to confirm that he is responsible for the accuracy of the draft, and record the time and date of signature to ensure the accuracy and traceability of related work.

Main contents of audit working papers

Audit working papers are tools to record, count, analyze and summarize audit evidence and conclusions in the audit process. According to the different types, scope and requirements of audit, the contents and formats of audit working papers are also different, which usually include the following contents:

1. Audit evidence: including audit evidence materials focusing on the importance of specific audit statements, such as the results of audit procedures and tools such as inquiry, sampling, observation, inspection and review.

2. Preparation of working papers: including preliminary processing and evaluation of audit data, formulation and implementation of test methods, and marking, recording and archiving of all collected evidence.

3. Audit investigation and analysis: collect data, find evidence and analyze it, so as to better understand the business process and financial status of the audited entity in the whole supervision process.

4. Conclusion and report: In the audit working papers, according to the audit objectives, through investigation, analysis and inspection, make corresponding conclusions, and make reports and suggestions on relevant audit issues.

5. Audit procedures: including the internal control environment and system of the audited entity, the audit technology applied and the procedures for evaluating the integrity and level of management personnel.