Audit

Documentation
Introduction
PSA 230, Audit Documentation, establishes standards and
provides guidance regarding audit documentation in the context
of the audit of financial statements.
 
Audit documentation – the record of audit procedures
performed, relevant audit evidence obtained, and conclusions the auditor
reached. (Working paper or work papers)
 
Audit file – one or more folders or storage media containing the
records that comprise the audit documentation for a specific engagement.
It can be in physical or in paper or in electronic form.
Experienced auditor – an individual who has a practical
audit experience, and a reasonable understanding of:

a) Audit processes;
b) PSAs and legal and regulatory requirements;
c) The business environment in which the entity operates; and
d) Auditing and financial reporting issues relevant to the entity’s
industry.
Nature and Purpose
Audit documentation provides:
a) Evidence of the auditor’s basis for a conclusion about the
achievement of the overall objective of the auditor; and
b) Evidence that the audit was planned and performed in
accordance with PSAs and applicable legal and regulatory
requirements.
Audit documentation represents the documentation of audit
evidence collected and evaluated.
 
Objective
The standard on documentation requires that the auditor should
prepare on a timely basis, audit documentation that provides:

a) Audit processes; A sufficient and appropriate record of the basis for

the auditor’s report; an
b) Evidence that the audit was performed in accordance with PSAs
and applicable legal and regulatory requirements
Audit documentation provides additional purposes, including:
 Assisting the engagement team to plan and perform the audit.
 Assisting members of the engagement team responsible for
supervision to direct and supervise the audit work
 Enabling the engagement team to be accountable for its work.
 Retaining a record of matters of continuing significance to future
audits.
 Enabling the conduct of quality control reviews and inspections in
accordance with proposed PSQC 1.
 Enabling the conduct of external inspections in accordance with
applicable legal, regulatory or other requirements.
Form, Context and Extent
The auditor shall prepare the audit documentation to enable the
subsequent auditor to understand:
a) The nature, timing, and extent of the audit procedures performed to
comply with the PSAs and applicable legal and regulatory
requirements;
b) The results of the audit procedures performed, and the audit
evidence obtained; and
c) Significant matters arising during the audit, the conclusions reached
thereon, and significant professional judgments made in reaching
those conclusions.
Factors to consider the form, content and extent of audit
documentation:
 The size and complexity of the entity.
 The nature of the audit procedures to be performed
 The identified risks of material misstatement.
 The significance of the audit evidence obtained.
 The nature and extent of exceptions identified.
 The need to document a conclusion or the basis for a conclusion not
readily determinable from the documentation of the work performed
or audit evidence obtained.
 The audit methodology and tools used.
In documenting the nature, timing and extent of audit
procedures performed, the auditor shall record:

a) The identifying characteristics of the specific items or matters

tested;
b) Who performed the audit work and the date such work was
completed; and
c) Who reviewed the audit work performed and the date and extent
of such review.
 
In matters arising after the date of the auditor’s report, the auditor
shall document:
a) The circumstances encountered;
b) The new or additional audit procedures performed, audit
evidence obtained, and conclusions reached, and their effect on
the auditor’s report; and
c) When and by whom the resulting changes to audit
documentation were made and reviewed.
In circumstances other than those mentioned above, where the
auditor finds it necessary to modify existing audit
documentation or add new audit documentation after the
assembly of the final audit file has been completed, the auditor
shall, regardless of the nature of the modifications or additions,
document:

a) The specific reasons for making them; and

b) When and by whom they were made and reviewed
CHARACTERISTICS
OF
QUALITY AUDIT
D O C U M E N TAT I O N
 Audit Documentation
• The record that forms the basis for the auditor's representations
and conclusions.

• It facilitates the planning, performance, and supervision of the

audit and forms the basis of the review of the quality of the
work performed.

Includes:
• Records of the planning and performance of the work, the
procedures performed, evidence obtained, and conclusions
reached by the auditor.
Documenting Planning and Risk
Assessment Procedures
The planning process and risk assessment procedures form the
foundation for the audit and should be carefully documented.

 The auditor should document the overall strategy and audit plan.
 The auditor should document the overall planned responses to address the
assessed risk of material misstatement, and the nature, timing and extent
of the further audit procedures to be performed, as well as the linkage of
those procedures with the assessed risks at the relevant assertion level.
Documenting Planning and Risk
Assessment Procedures
The documentation serves as an important
planning function for the audit.
It also serves as evidence that the auditors
took their responsibilities seriously in
evaluating potential problems or special
circumstances involved in, or related to, the
audit.
Examples:
• Interviews with key executives, with
implications clearly drawn for the conduct
of the audit.
• Business risk analysis, fraud risk analysis,
and analytical procedures, with a clear
identification of accounts and assertions
requiring special audit attention.
• The auditor’s assessment of materiality,
overall audit approach, and personnel
needed.
Documenting Audit Work
Performed
Types of documentation used in demonstrating audit work
performed:

• The client’s trial balance and any auditor-proposed adjustments to it.

• Copies of selected internal and external documents

• Auditor-generated analysis of account balances. (Ex. Audit

software analysis of accounts and relationships)
Documenting Significant Issues and
Their Resolution
“Significant issues” or “audit findings” are defined as
substantive matters that are important to the analysis of the fair
presentation of the financial statements.
Documenting Significant Issues
and Their Resolution
Examples of significant issues or audit findings:
• Significant matters involving the selection, application, and consistency of
accounting principles, including related disclosure. These includes accounting
for complex, or unusual transactions, accounting estimates, and uncertainties, as
well as related management assumptions.

• Results of auditing procedures that indicate a need for the modification of

planned auditing procedures, or the existence of material misstatements,
omissions in the financial statements, significant deficiencies, or material
weakness in internal control over financial reporting.
Documenting Significant Issues and
Their Resolution
Examples of significant issues or audit findings:
• Audit adjustments – a correction of a misstatement of the financial statements
that was or should have been proposed by the auditor, whether or not recorded
by management, which could, wither individually or when aggregated with
other misstatements, have a material effect on the company’s financial
statements.
• Circumstances that cause significant difficulty in applying auditing procedures.
• Any matters that could result in the modification of the auditor’s report.
 Copies of Documentation
It is important to include a copy of some client documents in the audit
documentation. These documents usually have legal significance such as
lease agreements, bon covenant agreements, significant portions of the
boards of directors’ minutes, government correspondence regarding client
investigations, and loan agreements.

Examples of documents from outside parties that are retained include

responses to the auditor’s confirmation requests for accounts receivable, pending
litigation, or bank loans.
 Copies of Documentation
It Management representations are formally documented in a
management representation letter signed by management to acknowledge
the accuracy of its verbal or written assertions.
Types Of Working Papers
Types Of Working Papers
General categories in which most working papers may be grouped
as follows:
1. Audit administrative working papers
2. Working trial balance and lead schedule
3. Supporting schedules and analysis
4. Adjusting and reclassifying entries
5. Audit memoranda and documentation of corroborating
information
 Audit Administrative Working Papers
Designed to aid the auditors in the planning and administration of
engagements. These include audit plans and programs, internal control
questionnaires and flowcharts, engagement letters, and time budgets.

Audit program is a detailed list of procedures to be performed in an audit

engagement.

Purposes of Audit Program include:

1. It serves as a procedural guide during the course of the audit.
2. It serves as a basis in dividing the audit work among staff members.
3. It serves as a basis of reviewing progress of audit work.
4. It enables the auditor to ensure that the program designed to substantiate amounts
appearing in the accounts and related notes have covered all material aspects
thereof.
 Types of Audit Programs
1. Standard all-purpose audit program
Lists standard practices applicable to almost every engagement.
 
2. Tailor-made audit program
Lists the procedures to be followed on a specific audit engagement,
indicating any departure from normal practices and specifying the extent of the tests
of transactions.
 
3. Modified standard form audit program
A preprinted program that outlines the usual audit procedures common to
most businesses and provides space for an auditor to indicate other specific procedures
applicable to the business under examination.
Working Trial Balance and Lead Schedules
Working Trial Balance
This is a list of the accounts in the client’s general ledger with the columns
that, as a minimum include unadjusted amounts directly from the client’s
accounting records, proposed adjusting entries, and adjusted (audited) amounts.
Often called the backbone of the working papers.

Working or Top Schedule

This is a working paper that shows the growing of related account
balances. Each line item on the balance is supported by a lead schedule,
containing the detailed accounts from the general ledger making up the line-
item total.
Supporting Schedule and Analysis
Supporting Schedule
These are the detailed schedules prepared by auditors in support of
specific amounts on the financial statements.
 
Account Analysis
This working paper shows the activity during the period in a particular
statement of financial position account. This type of working paper schedule
is often used for notes receivable, marketable securities, property, plant and
equipment, long-term debt and for all equity accounts.
Summary of Adjusting and Reclassifying
Entries
Adjusting Entries are corrections of material errors in the accounting
recording discovered by the auditor. These entries must be approved by the
client because management has primary responsibility for the fair presentation
of the statement.
 
Reclassifying Entries are made in the statements to presented accounting
information properly, even when the general ledger balances are correct.
Audit Note or Memoranda and Documentation of
Corroborating Information
Audit Notes
This is the working paper used to note items of work to be done that cannot be
completed by following the usual sequence of audit procedures. This is also used to
record questions concerning the audit investigation.
 
Outside Documentation
Much of the content of the working paper consist of the outside documentation
gathered by auditors, such as confirmation replies, and copies of client agreement.
They are indexed and interfiled and procedures are indicated on them in the same
manner as on the other schedule.
Pick your book

Step 2 Step 4
Venus is the Jupiter is the
second planet biggest planet
from the Sun of them all

Step 1 Step 3
Saturn is a gas Mars is actually
giant with a very cold
several rings place
Find a theme

Mercury Venus
It’s the closest planet to the Venus has a beautiful name
Sun and the smallest one in and is the second planet from
the Solar System the Sun
Best book themes
Classics
Mercury is the closest
planet to the Sun and
the smallest one
Fantasy
Venus is the second
planet from the Sun
Romance
Follow the link in the graph to modify its data and then Despite being red, Mars
paste the new one here. For more info, click here
is actually a cold place
Top bestsellers
Mercury
It’s the closest planet to the
01
Sun and the smallest one

Venus
Venus is the second planet
02
from the Sun. It’s hot there

Mars
Despite being red, Mars is
03
actually a very cold place
130,000,000
Big numbers catch your audience’s
attention
Set up the discussion
Mercury
It’s the closest
planet to the
Venus Sun
Venus is the
second planet
from the Sun
Mars
Mars is actually
a very cold
place
A picture is worth a
thousand words
Opinions on the last book

Mercury Jupiter 19,0%

It’s the closest Jupiter is the
planet to the Sun biggest planet of 44,0%
them all 17,6%
Mars Neptune
Despite being It’s the farthest
19,4%
red, Mars is a cold planet from the
place Sun
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Find a reading routine

Mercury Venus
It’s the closest planet to the Venus has a beautiful name
Sun and the smallest one in and is the second planet from
the Solar System the Sun

Mars Saturn
Despite being red, Mars is Saturn is a gas giant and has
actually a cold place. It’s full several rings. It’s composed
of iron oxide dust of hydrogen and helium
Meeting schedule - 2021
Time Mon Tue Wed Thu Fri
Video
9 a.m. Meeting
chat

Emma’s
10 a.m. Reading
house

11 a.m.

12 p.m.
Recommendations
and guidelines
Do you know what helps you make your
point clear?
Lists like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience

won’t miss the point of your presentation
Proposals of the month
01 02
Neptune Mars
It’s the farthest planet Despite being red, Mars is
from the Sun actually a cold place

03 04 05
Jupiter Mercury Venus
Jupiter is the biggest It’s the closest planet to the Venus is the second planet
planet of them all Sun and the smallest one from the Sun
This is a map
Mercury
30%
It’s the closest
planet to the
Sun
Venus
60%
Venus is the
second planet
from the Sun
Mars
10%
Mars is actually
a very cold
place
Awesome
words
Group guidelines

Mercury Venus Mars

It’s the closest planet to the Venus is the second planet Despite being red, Mars is
Sun and the smallest one from the Sun actually a cold place

Jupiter Saturn Neptune

Jupiter is the biggest planet of It’s composed of hydrogen It’s the farthest planet from
them all and helium the Sun
Books of the month

Books discussing Opinion

Jupiter is a gas giant and the biggest planet in
Book title the Solar System. It's the fourth-brightest
object in the night sky

Saturn is a gas giant and has several rings. It's

Book title
composed mostly of hydrogen and helium

Neptune is the farthest planet from the Sun.

Book title It's also the fourth-largest object by diameter
in the Solar System
“This is a quote, words full of wisdom
that someone important said and can
make the reader get inspired.”

—Someone Famous
When you should read

10% 40% 50%

Mercury is the closest planet Venus is the second planet Despite being red, Mars is
to the Sun from the Sun actually a cold place
Books I would like to read

Book title Year Author

Book title 1949 Author name

Book title 1953 Author name

Book title 1957 Author name

Book title 1964 Author name

Tips for the good reader

Mercury Mars
It’s the closest Despite being
planet to the red, Mars is a
Sun cold place

Venus Saturn
Venus is the It’s a gas giant
second planet and has several
from the Sun rings
 Our Team

John Doe Lisa Smith

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Academy icon pack
Alternative Resources
 Audit
Documentation
Introduction
PSA 230, Audit Documentation, establishes standards and
provides guidance regarding audit documentation in the context
of the audit of financial statements.
 
Audit documentation – the record of audit procedures
performed, relevant audit evidence obtained, and conclusions the auditor
reached. (Working paper or work papers)
 
Audit file – one or more folders or storage media containing the
records that comprise the audit documentation for a specific engagement.
It can be in physical or in paper or in electronic form.
Experienced auditor – an individual who has a practical
audit experience, and a reasonable understanding of:

a) Audit processes;
b) PSAs and legal and regulatory requirements;
c) The business environment in which the entity operates; and
d) Auditing and financial reporting issues relevant to the entity’s
industry.
Nature and Purpose
Audit documentation provides:
a) Evidence of the auditor’s basis for a conclusion about the
achievement of the overall objective of the auditor; and
b) Evidence that the audit was planned and performed in
accordance with PSAs and applicable legal and regulatory
requirements.
Audit documentation represents the documentation of audit
evidence collected and evaluated.
 
Objective
The standard on documentation requires that the auditor should
prepare on a timely basis, audit documentation that provides:

a) Audit processes; A sufficient and appropriate record of the basis for

the auditor’s report; an
b) Evidence that the audit was performed in accordance with PSAs
and applicable legal and regulatory requirements
Audit documentation provides additional purposes, including:
 Assisting the engagement team to plan and perform the audit.
 Assisting members of the engagement team responsible for
supervision to direct and supervise the audit work
 Enabling the engagement team to be accountable for its work.
 Retaining a record of matters of continuing significance to future
audits.
 Enabling the conduct of quality control reviews and inspections in
accordance with proposed PSQC 1.
 Enabling the conduct of external inspections in accordance with
applicable legal, regulatory or other requirements.
Form, Context and Extent
The auditor shall prepare the audit documentation to enable the
subsequent auditor to understand:
a) The nature, timing, and extent of the audit procedures performed to
comply with the PSAs and applicable legal and regulatory
requirements;
b) The results of the audit procedures performed, and the audit
evidence obtained; and
c) Significant matters arising during the audit, the conclusions reached
thereon, and significant professional judgments made in reaching
those conclusions.
Factors to consider the form, content and extent of audit
documentation:
 The size and complexity of the entity.
 The nature of the audit procedures to be performed
 The identified risks of material misstatement.
 The significance of the audit evidence obtained.
 The nature and extent of exceptions identified.
 The need to document a conclusion or the basis for a conclusion not
readily determinable from the documentation of the work performed
or audit evidence obtained.
 The audit methodology and tools used.
In documenting the nature, timing and extent of audit
procedures performed, the auditor shall record:

a) The identifying characteristics of the specific items or matters

tested;
b) Who performed the audit work and the date such work was
completed; and
c) Who reviewed the audit work performed and the date and extent
of such review.
 
In matters arising after the date of the auditor’s report, the auditor
shall document:
a) The circumstances encountered;
b) The new or additional audit procedures performed, audit
evidence obtained, and conclusions reached, and their effect on
the auditor’s report; and
c) When and by whom the resulting changes to audit
documentation were made and reviewed.
In circumstances other than those mentioned above, where the
auditor finds it necessary to modify existing audit
documentation or add new audit documentation after the
assembly of the final audit file has been completed, the auditor
shall, regardless of the nature of the modifications or additions,
document:

a) The specific reasons for making them; and

b) When and by whom they were made and reviewed
CHARACTERISTICS
OF
QUALITY AUDIT
D O C U M E N TAT I O N
 Audit Documentation
• The record that forms the basis for the auditor's representations
and conclusions.

• It facilitates the planning, performance, and supervision of the

audit and forms the basis of the review of the quality of the
work performed.

Includes:
• Records of the planning and performance of the work, the
procedures performed, evidence obtained, and conclusions
reached by the auditor.
Documenting Planning and Risk
Assessment Procedures
The planning process and risk assessment procedures form the
foundation for the audit and should be carefully documented.

 The auditor should document the overall strategy and audit plan.
 The auditor should document the overall planned responses to address the
assessed risk of material misstatement, and the nature, timing and extent
of the further audit procedures to be performed, as well as the linkage of
those procedures with the assessed risks at the relevant assertion level.
Documenting Planning and Risk
Assessment Procedures
The documentation serves as an important
planning function for the audit.
It also serves as evidence that the auditors
took their responsibilities seriously in
evaluating potential problems or special
circumstances involved in, or related to, the
audit.
Examples:
• Interviews with key executives, with
implications clearly drawn for the conduct
of the audit.
• Business risk analysis, fraud risk analysis,
and analytical procedures, with a clear
identification of accounts and assertions
requiring special audit attention.
• The auditor’s assessment of materiality,
overall audit approach, and personnel
needed.
Documenting Audit Work
Performed
Types of documentation used in demonstrating audit work
performed:

• The client’s trial balance and any auditor-proposed adjustments to it.

• Copies of selected internal and external documents

• Auditor-generated analysis of account balances. (Ex. Audit

software analysis of accounts and relationships)
Documenting Significant Issues and
Their Resolution
“Significant issues” or “audit findings” are defined as
substantive matters that are important to the analysis of the fair
presentation of the financial statements.
Documenting Significant Issues
and Their Resolution
Examples of significant issues or audit findings:
• Significant matters involving the selection, application, and consistency of
accounting principles, including related disclosure. These includes accounting
for complex, or unusual transactions, accounting estimates, and uncertainties, as
well as related management assumptions.

• Results of auditing procedures that indicate a need for the modification of

planned auditing procedures, or the existence of material misstatements,
omissions in the financial statements, significant deficiencies, or material
weakness in internal control over financial reporting.
Documenting Significant Issues and
Their Resolution
Examples of significant issues or audit findings:
• Audit adjustments – a correction of a misstatement of the financial statements
that was or should have been proposed by the auditor, whether or not recorded
by management, which could, wither individually or when aggregated with
other misstatements, have a material effect on the company’s financial
statements.
• Circumstances that cause significant difficulty in applying auditing procedures.
• Any matters that could result in the modification of the auditor’s report.
 Copies of Documentation
It is important to include a copy of some client documents in the audit
documentation. These documents usually have legal significance such as
lease agreements, bon covenant agreements, significant portions of the
boards of directors’ minutes, government correspondence regarding client
investigations, and loan agreements.

Examples of documents from outside parties that are retained include

responses to the auditor’s confirmation requests for accounts receivable, pending
litigation, or bank loans.
 Copies of Documentation
It Management representations are formally documented in a
management representation letter signed by management to acknowledge
the accuracy of its verbal or written assertions.
Types Of Working Papers
Types Of Working Papers
General categories in which most working papers may be grouped
as follows:
1. Audit administrative working papers
2. Working trial balance and lead schedule
3. Supporting schedules and analysis
4. Adjusting and reclassifying entries
5. Audit memoranda and documentation of corroborating
information
 Audit Administrative Working Papers
Designed to aid the auditors in the planning and administration of
engagements. These include audit plans and programs, internal control
questionnaires and flowcharts, engagement letters, and time budgets.

Audit program is a detailed list of procedures to be performed in an audit

engagement.

Purposes of Audit Program include:

1. It serves as a procedural guide during the course of the audit.
2. It serves as a basis in dividing the audit work among staff members.
3. It serves as a basis of reviewing progress of audit work.
4. It enables the auditor to ensure that the program designed to substantiate amounts
appearing in the accounts and related notes have covered all material aspects
thereof.
 Types of Audit Programs
1. Standard all-purpose audit program
Lists standard practices applicable to almost every engagement.
 
2. Tailor-made audit program
Lists the procedures to be followed on a specific audit engagement,
indicating any departure from normal practices and specifying the extent of the tests
of transactions.
 
3. Modified standard form audit program
A preprinted program that outlines the usual audit procedures common to
most businesses and provides space for an auditor to indicate other specific procedures
applicable to the business under examination.
Working Trial Balance and Lead Schedules
Working Trial Balance
This is a list of the accounts in the client’s general ledger with the columns
that, as a minimum include unadjusted amounts directly from the client’s
accounting records, proposed adjusting entries, and adjusted (audited) amounts.
Often called the backbone of the working papers.

Working or Top Schedule

This is a working paper that shows the growing of related account
balances. Each line item on the balance is supported by a lead schedule,
containing the detailed accounts from the general ledger making up the line-
item total.
Supporting Schedule and Analysis
Supporting Schedule
These are the detailed schedules prepared by auditors in support of
specific amounts on the financial statements.
 
Account Analysis
This working paper shows the activity during the period in a particular
statement of financial position account. This type of working paper schedule
is often used for notes receivable, marketable securities, property, plant and
equipment, long-term debt and for all equity accounts.
Summary of Adjusting and Reclassifying
Entries
Adjusting Entries are corrections of material errors in the accounting
recording discovered by the auditor. These entries must be approved by the
client because management has primary responsibility for the fair presentation
of the statement.
 
Reclassifying Entries are made in the statements to presented accounting
information properly, even when the general ledger balances are correct.
Audit Note or Memoranda and Documentation of
Corroborating Information
Audit Notes
This is the working paper used to note items of work to be done that cannot be
completed by following the usual sequence of audit procedures. This is also used to
record questions concerning the audit investigation.
 
Outside Documentation
Much of the content of the working paper consist of the outside documentation
gathered by auditors, such as confirmation replies, and copies of client agreement.
They are indexed and interfiled and procedures are indicated on them in the same
manner as on the other schedule.
Pick your book

Step 2 Step 4
Venus is the Jupiter is the
second planet biggest planet
from the Sun of them all

Step 1 Step 3
Saturn is a gas Mars is actually
giant with a very cold
several rings place
Find a theme

Mercury Venus
It’s the closest planet to the Venus has a beautiful name
Sun and the smallest one in and is the second planet from
the Solar System the Sun
Best book themes
Classics
Mercury is the closest
planet to the Sun and
the smallest one
Fantasy
Venus is the second
planet from the Sun
Romance
Follow the link in the graph to modify its data and then Despite being red, Mars
paste the new one here. For more info, click here
is actually a cold place
Top bestsellers
Mercury
It’s the closest planet to the
01
Sun and the smallest one

Venus
Venus is the second planet
02
from the Sun. It’s hot there

Mars
Despite being red, Mars is
03
actually a very cold place
130,000,000
Big numbers catch your audience’s
attention
Set up the discussion
Mercury
It’s the closest
planet to the
Venus Sun
Venus is the
second planet
from the Sun
Mars
Mars is actually
a very cold
place
A picture is worth a
thousand words
Opinions on the last book

Mercury Jupiter 19,0%

It’s the closest Jupiter is the
planet to the Sun biggest planet of 44,0%
them all 17,6%
Mars Neptune
Despite being It’s the farthest
19,4%
red, Mars is a cold planet from the
place Sun
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Find a reading routine

Mercury Venus
It’s the closest planet to the Venus has a beautiful name
Sun and the smallest one in and is the second planet from
the Solar System the Sun

Mars Saturn
Despite being red, Mars is Saturn is a gas giant and has
actually a cold place. It’s full several rings. It’s composed
of iron oxide dust of hydrogen and helium
Meeting schedule - 2021
Time Mon Tue Wed Thu Fri
Video
9 a.m. Meeting
chat

Emma’s
10 a.m. Reading
house

11 a.m.

12 p.m.
Recommendations
and guidelines
Do you know what helps you make your
point clear?
Lists like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience

won’t miss the point of your presentation
Proposals of the month
01 02
Neptune Mars
It’s the farthest planet Despite being red, Mars is
from the Sun actually a cold place

03 04 05
Jupiter Mercury Venus
Jupiter is the biggest It’s the closest planet to the Venus is the second planet
planet of them all Sun and the smallest one from the Sun
This is a map
Mercury
30%
It’s the closest
planet to the
Sun
Venus
60%
Venus is the
second planet
from the Sun
Mars
10%
Mars is actually
a very cold
place
Awesome
words
Group guidelines

Mercury Venus Mars

It’s the closest planet to the Venus is the second planet Despite being red, Mars is
Sun and the smallest one from the Sun actually a cold place

Jupiter Saturn Neptune

Jupiter is the biggest planet of It’s composed of hydrogen It’s the farthest planet from
them all and helium the Sun
Books of the month

Books discussing Opinion

Jupiter is a gas giant and the biggest planet in
Book title the Solar System. It's the fourth-brightest
object in the night sky

Saturn is a gas giant and has several rings. It's

Book title
composed mostly of hydrogen and helium

Neptune is the farthest planet from the Sun.

Book title It's also the fourth-largest object by diameter
in the Solar System
“This is a quote, words full of wisdom
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make the reader get inspired.”

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When you should read

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Mercury is the closest planet Venus is the second planet Despite being red, Mars is
to the Sun from the Sun actually a cold place
Books I would like to read

Book title Year Author

Book title 1949 Author name

Book title 1953 Author name

Book title 1957 Author name

Book title 1964 Author name

Tips for the good reader

Mercury Mars
It’s the closest Despite being
planet to the red, Mars is a
Sun cold place

Venus Saturn
Venus is the It’s a gas giant
second planet and has several
from the Sun rings
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