DAY 9 OF 100 AUDIT LESSONS · Fieldwork
Document What You Did and Why
Good working papers should allow another experienced auditor to understand the work performed and conclusion reached.
Why this matters
If it matters to your conclusion, document it.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: If it matters to your conclusion, document it.
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