Retrieved from Working Paper Index: You'll need to come up with programs for the substantive audit procedures for each of the functional balance sheet areas (indicated with an asterisk (*) below). You can download copies of the audit programs from AuditNet (www.auditnet.org) under "Auditors Sharing Audit Programs" or get them from an old auditing textbook. My preference is to place the audit programs at the beginning of each section. Label the sections as follows: GA series (GA-1, GA-2, etc.) General and Administrative (Planning) ICC series Revenue/Collection Cycle Internal Control Evaluation ICD series Purchasing/Disbursements Internal Control Evaluation ICP series Payroll Internal Control Evaluation A series Trial Balance/Financial Statements/Adjustments/Footnotes B series* Cash Substantive Workpapers C series* Accounts Receivable Substantive Workpapers D series* Inventory Substantive Workpapers E series* Prepaids Substantive Workpapers F series* Property, Plant and Equipment Substantive Workpapers I series* Other Assets Substantive Workpapers L series* Current Liabilities Substantive Workpapers N series* Notes Payable Substantive Workpapers Q series* Stockholders' Equity Substantive Workpapers R series* Revenue Substantive Workpapers X series* Expenses Substantive Workpapers