AuditNet® Audit-library::Audit-working-papers --2
ICQ's, Checklists, and Forms OH MY!
AICPA standards and GAGAS require the following:
A record of the auditors' work should be retained in the form of working papers.
4.35 The additional working paper standard for financial statement audits is:
Working papers should contain sufficient information to enable an experienced auditor having no previous connection with the audit to ascertain from them the evidence that supports the auditors' significant conclusions and judgments.
This page was developed to provide auditors from around the world the opportunity to share what they consider to be project standard electronic audit work papers. These electronic forms or worksheets are organized based on the phases of the audit or the specific function under review. They are in Microsoft Word, Excel, or Adobe PDF Format. According to an e-mail received from an AuditNet user:
I think it would be kind of neat to see what others are doing and for new auditors to have a few forms to pick from instead of reinventing the wheel.
This is what AuditNet truly is all about; auditors sharing ideas that promote the concept of Auditors Sharing Knowledge for Progress!
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Please let us know if any of the links fail to work - seeing as the owners of the respective sites are obviously entitled to change the structure and content of their websites at any time, we are unable to guarantee that our links will always be up to date.
We are constantly reviewing and updating these pages so please be patient. If you would like to be a SME for this page please contact us!
We welcome your comments and more importantly the worksheets that you use when conducting an audit. Please send them to email@example.com
Audit Procedures and Manuals
UN Audit Manual (available in the Audit Programs section)
UN Inspection and Evaluation Manual
University of Illinois Audit Manual
University System of Maryland Internal Audit Procedural Guidelines
Florida Office of Audit & Compliance Review
Wayne State University Forms
Information Request List
Request for Management Input Form
Registration of External Auditors Form
Online Tips Form
Gaming Industry Audit Programs
Auditing in the Gaming Industry
Planning Phase (Available to Subscribers in the Audit Templates Section)
Management Assistance Memo (Excel)
Pre Audit Self Assessment Questionnaire
Risk Evaluation Form (Word)
Checklist Know Your Reader
Summary of Audit Results and Potential Recommendations
Quality Control Checklist Audit Reports
Writing Planning Worksheet
Washington University -St. Louis
UNC Follow Up Process Audit Program
Quality Assurance/Project Evaluation
Audit Project Evaluation Form
QC Checklist Fieldwork
QC Checklist Follow-Up
QC Checklist Survey Phase
QA Review Checklist
Quality Assurance Review Forms
Industry Specific Workpapers
Trucking Operations Worksheet
Internal Control Questionnaires
Property and Casualty
Control Self Assessment ICQ (Cadbury)
Fuel Oil Inventory
Materials and Supplies Inventory
Working Fund Audit
This ICQ is from the University of Georgia, Internal Auditing Division
SAS Program for Detecting Duplicate Addresses