Integrating Working Papers with Audit …

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ACL WHITEPAPERIntegrating Working Papers with Audit ManagementHow to shift from common practices to best practices Dan Zitting, CPA, CISA, CITPVice President, Product management & Design2WHITE PAPERTable of ContentsEXECUTIVE SUMMARY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3THE EVOLVING ROLE OF Working Papers ........................................ ....3GENERAL GUIDELINES FOR WORKPAPERS ........................................ ......4Characteristics of quality workpapers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4COMMON ISSUES OF TRADITIONAL PREPARATION PROCESSES.

ACL WHITEPAPER Integrating Working Papers with Audit Management How to shift from ‘common practices’ to ‘best practices’ Dan Zitting, CPA, CISA, CITP

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