You are an audit supervisor who has just received from an auditor a set of working papers. The auditor has obeyed some of the rules for preparing working papers but has violated others.
You plan to compliment the auditor on what was done correctly and explain the reasons for your critical comment on what was done incorrectly.
Accordingly, you have made the following notes on the review of the working papers, covering what you considered satisfactory and what you found unsatisfactory.
1. The auditor used only one side of each worksheet.
2. Each worksheet contained, in addition to the test information, a descriptive heading, a legend of tick marks and symbols, and the auditor's initials.

3. The working papers contained the auditor's handwritten transcriptions of pertinent procedures and job instructions.
4. The working papers were made up of 8y2"x 14" worksheets. When smaller pieces of paper were used, they were fastened to those worksheets.
5. When appropriate information could be obtained, it was included in the working papers. Where information was unavailable, the auditor so indicated with a large question mark in red pencil.
6. Copies of all policy statements which had any relationship to the activity being audited were included in the working papers.
Required: 

For each of the above items 

(1) state the accepted practice for working paper techniques and 

(2) indicate whether the practice was observed or violated.