免费咨询热线：400-699-1716 
微信
APP
ACCA AA审计工作底稿特点
文章来源：ACCA全球官网
发布时间：2021-10-09 11:33
阅读：808次
Some characteristics of a good working paper
On the basis of the discussion above,a good working paper should meet the requirements of ISA 230 by displaying the following characteristics:【点击免费下载>>>更多ACCA学习相关资料】
It should state a clear audit objective,usually in terms of an audit assertion(for example,‘to ensure the completeness of trade payables’).
It should fully state the year/period end(eg 31 October 20X9),so that the working paper is not confused with documentation belonging to a different year/period.
It should state the full extent of the test(ie how many items were tested and how this number was determined).This will enable the preparer,and any subsequent reviewers,to determine the sufficiency of the audit evidence provided by the working paper.
Where there is necessary reference to another working paper,the full reference of that other working paper must be given.A statement that details of testing can be found on‘another working paper’is insufficient.
The working paper should clearly and objectively state the results of the test,without bias,and based on the facts documented.
The conclusions reached should be consistent with the results of the test and should be able to withstand independent scrutiny.
The working paper should be clearly referenced so that it can be filed appropriately and found easily when required at a later date.
It should be signed by the person who prepares it so that queries can be directed to the appropriate person.
It should be signed and dated by any person who reviews it,in order to meet the quality control requirements of the review.
The reviewer of audit working papers should ensure that every paper has these characteristics.If any relevant characteristic is judged absent,then this should result in an audit review point(ie a comment by the reviewer directing the original preparer to rectify the fault on the working paper).
Conclusion
Working papers provide evidence that an effective,efficient,and economic audit has been carried out.They should therefore be prepared with care and skill.They should be sufficiently detailed and complete so that an auditor with no previous experience of that audit can understand the working papers in terms of the work completed,the conclusions reached,and the reasoning behind these conclusions.
Notes
ISA 230 paragraph 5.
Paragraph 17 of ISA 220 establishes the requirement for the engagement partner to be satisfied that sufficient appropriate audit evidence has been obtained through a review of the audit documentation(and discussion with the engagement team).This does not imply that each specific working paper must include evidence of review,however there must be documentation of what work was reviewed,who reviewed the work and when it was reviewed.
Each audit firm has its own file numbering and referencing system.Within each system,the best way of numbering working papers is to file them serially in each section and to cross-reference them.Where papers are intended to agree with or support items appearing in the financial statements,or in other working papers in the file,the auditor should normally prepare them so as to make such agreements obvious without the necessity of further investigation and reconciliation.
相关阅读：
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Lisa
讲师认证：
ACCA会员，CMA持证人，曾负责Marcum BP(美资前十会计师事务所）IPO上市项目。现已任ACCA讲师超过5年时间，责任心强，上课充满热情，授课认真负责有耐心，布置作业上特别负责，答疑及时，条理清晰，逻辑严密，备课充分，吐词清晰，配套的习题讲解和知识讲解细致。借助思维导图，考点把握准确。教学成绩优秀，二本学校方向班UK TX通过率近90%，ACCA精英班曾创造通过率100%
免费下载老师推荐的学习资料
免费直播
