Transcription of Integrating Working Papers with Audit Management - ACL
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Integrating Working Papers with Audit Management - ACL
ACL WHITEPAPER. Integrating Working Papers with Audit Management How to shift from common practices' to best practices'. Dan Zitting, CPA, CISA, CITP. Vice President, Product Management & Design WHITE paper . Table of Contents EXECUTIVE SUMMARY..3. THE EVOLVING ROLE OF Working Papers .. 3. GENERAL GUIDELINES FOR WORKPAPERS .. 4. Characteristics of quality workpapers .. 4. COMMON ISSUES OF TRADITIONAL PREPARATION PROCESSES .. 5. Inconsistent practices within Audit teams .. 5. Manual, general-purpose work Papers solutions create inefficiencies.
Integrating Working Papers with Audit ... Integrating Working Papers with Audit Management ... Pertinence - Information contained in working papers should be limited to matters that are important and necessary to support the objectives and scope established for the assignment .
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