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Fieldwork - Testing Workpaper Template

Updated: Mar 21, 2020


I am a firm believer that the quality of your audit workpapers is a direct reflection of the level of care, diligence, and effort which you have put into an audit. Aside from the audit report, the only other real output from each audit is your workpapers. Therefore, it is essential that your audit workpapers are of a high quality.


Anybody that has worked alongside me will vouch for how pedantic I get over audit workpapers. I take a three rule approach:

  1. Does it look good? If the workpaper looks like a mess and is unstructured / unclear, I am going to assume that the content of the workpaper is just as bad. A neat workpaper makes it easier for the reviewer to read and understand.

  2. Does is tell me everything? If I can't understand what you have done, or how you got to your results, then it needs to be redone.