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ACCA AA审计工作底稿内容
文章来源：ACCA全球官网
发布时间：2021-10-09 11:30
阅读：817次
Importance of working papers
Working papers are important because they:
are necessary for audit quality control purposes
provide assurance that the work delegated by the audit partner has been properly completed
provide evidence that an effective audit has been carried out
increase the economy,efficiency,and effectiveness of the audit
contain sufficiently detailed and
up-to-date facts which justify the reasonableness of the auditor’s conclusions
retain a record of matters of continuing significance to future audits.
Avoiding unnecessary papers
Before deciding to prepare a particular audit working paper,the auditor should be satisfied that it is:
necessary either because it will serve an essential or useful purpose in support of the auditor’s report,or because it will provide information needed for tax or other client-related statutory/regulatory purposes
not practicable for the client staff to prepare the working paper,or for the auditor to make copies of papers that the client staff(including internal auditors)have prepared as part of their normal regular duties.
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Typically each audit working paper must be headed with the following information:
The name of the client
The period covered by the audit
The subject matter
The file reference(3)
The initials(signature)of the member of staff who prepared the working paper,and the date on which it was prepared
In the case of audit papers prepared by client staff,the date the working papers were received,and the initials of the audit team member who carried out the audit work
The initials of the member of staff who reviewed the working papers and the date on which the review was carried out
Each audit paper should meet the characteristics of a good working paper,as detailed later in this article.
Papers prepared by client
Certain working papers required by the auditor may have already been prepared by client staff.The auditor should make arrangements,whenever possible,for copies of these to be made available to the audit team.If client staff prepare working papers which are to be retained by the auditor,the auditor should agree the form of the working papers with client staff at an early stage in the audit,and include this information in the audit timetable.
When arranging for working papers to be prepared,the auditor should take care to ensure that the working papers will give all the information required.All such working papers should normally be clearly identified as having been prepared by the client.The member of audit staff directly responsible for an audit area in which working papers prepared by client staff are included should sign those papers–this will show that they have been checked and that they can be reviewed by the manager and the partner,and by subsequent reviewers.The signature of the audit team member indicates that the working paper(prepared by client staff)has been‘audited’.
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