For good form, each audit evidence paper should be indexed using a standard system

of letters and numbers. The main purpose of this practice is to allow

Other papers to be easily cross$-$referenced so that connections among

accounts can be followed

a check of the completeness of working papers

working papers to be easily re$-$filed if they are taken out of the file or when

the paper is first created

auditors to prove that they have performed sufficient work to support their

audit opinion