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Audit Working Paper Checklist

Following actions need to be taken:

Action Areas : Comments

In several top sheet and schedule partner’s sign is required.

Action: Except Partner’s completion form, all others schedule and

top sheet can be signed by the engagement manager.

Engagement letter, Appointment letter, 23B (where

applicable) should be maintained in permanent file.

If statutory audit and accounting services are mentioned

in Engagement letter then only audit appointment letter
should be maintained in permanent file.

Working paper and other top sheets should be signed by the

concerned person and date should be mentioned.

Audit plan should be completed with date

Cross referencing should be completed

1 Source: www.knowledgeleader.com