GUIDANCE TO STAFF ON AUDIT DOCUMENTATION
Proper guidance should be given to staff regarding the following:
(a) Filing/keeping of working papers.
(b) Checklist of documents to be obtained and maintained.
(c) Indexing of documents/ working papers.
(d) Proper numbering/ sequencing of working papers.
(e) Summarizing of overall findings.
(f) Writing of queries.
(g) Discussing with seniors on matters of importance.
(h) Disposing of Query -at staff level/ senior level/ partner level.
(i) Importance of the working papers to be signed, dated and approved by relevant level of audit staff with sufficient cross reference.
(j) Importance of depicting the client’s name, file number, accounting period, subject of working paper and reference of working paper with current or permanent file.