As audit supervisor, you are reviewing a set of working papers covering a completed audit assignment. The
Question:
As audit supervisor, you are reviewing a set of working papers covering a completed audit assignment. The working papers consist solely of columnar schedules without narrative comments. All the tests set forth in the audit program were carefully carried out.
All test items are listed and identified, and the tests that were performed are clearly indicated by appropriate tick marks that are properly identified in a legend on the worksheets. Items listed in the schedules to which the auditor took exception are underlined in red. The schedules contained proper headings, cross-references, dates, and initials.
Required:
Give three suggestions you would make to improve these working papers.
Step by Step Answer:
Internal Auditing: Principles And Techniques
ISBN: 9780894131677
1st Edition
Authors: Richard L. Ratliff, W. Wallace, Walter B. Mcfarland, J. Loeboecke