Audit Referencing Help

Discussion in 'Accounting' started by Shane, Oct 27, 2005.

  1. Shane

    Shane Guest

    I am not an accountant, which is why I hope this questions doesn't make
    look like too big a knickle head, rather I am an IS auditor and
    relatively new at that (1 year experience in a mixed environment
    conducting SAS 70 audits and general consulting engagements)...

    I need some clarification on referencing Work Papers. I have my
    Summary work paper, then either PBC documentation and/or supporting
    work paper (usually as a result of a sample selection) based upon PBC
    documentation and I am thoroughly flippin confused at this point as to
    how in the heck I reference this properly. How I have it now is as

    Work Paper W/O a Sample:

    Summary = xyz-wp-01
    PBC Documentation = xyz-wp-01.1, 01.2, 01.3, etc... (W/appropriate tick

    Work Paper W/Sample:

    Summary = xyz-wp-01
    Supporting WP = xyz-wp-01.1
    PBC Doc. (Sample was selected from this doc.)= xyz-wp-01.1-1
    Individual Sample Selections = xyz-wp-01.1-1a

    Am I doing this right???? At some level it makes sense and at another I
    don't feel as though I am remembering this properly...

    Shane, Oct 27, 2005
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  2. Shane

    David Jensen Guest

    If you are internal audit, ask your manager. If you are attest, ask your
    managing partner. Companies and firms have slightly differing standards
    and there is no universal numbering standard.
    David Jensen, Oct 28, 2005
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