ICAI issues Audit Working Paper Templates
The Auditing and Assurance Standards Board (AASB) of ICAI has issued a publication titled as “Audit Working Paper Templates”. This publication contains several templates for various type of audit working papers which are normally prepared by the auditors while conducting audit in line with the Standards on Auditing.
The importance of effective audit documentation is a must for compliance of Standard on Auditing (SA) 230, “Audit Documentation” which prescribes the basic principles of audit documentation to be followed by auditors.
Standards on Auditing. SA 230 together with other related Standards on Auditing prescribe various requirements for preparing audit working papers. Auditors are also required to prepare other audit working papers in respect of audit work done by them pursuant to applicable legal and regulatory requirements.
The said publication also contains templates of other important audit working papers e.g. Schedule III of Companies Act 2013 checklist, CARO 2020 checklist.
The whole publication has been divided into six Chapters as under
| Chapter 1 | Auditor’s Appointment |
| Chapter 2 | Audit Planning |
| Chapter 3 | Audit Execution |
| Chapter 4 | Other Audit Procedures |
| Chapter 5 | Financial Reporting |
| Chapter 6 | Completion Section (Audit Report) |
Download ICAI Working paper Templates Click Here >>
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