Audit Referencing Help

Oct 27, 2005 1 Replies

I am not an accountant, which is why I hope this questions doesn't make look like too big a knickle head, rather I am an IS auditor and relatively new at that (1 year experience in a mixed environment conducting SAS 70 audits and general consulting engagements)...



I need some clarification on referencing Work Papers. I have my Summary work paper, then either PBC documentation and/or supporting work paper (usually as a result of a sample selection) based upon PBC documentation and I am thoroughly flippin confused at this point as to how in the heck I reference this properly. How I have it now is as follows:



Work Paper W/O a Sample:



Summary = xyz-wp-01 PBC Documentation = xyz-wp-01.1, 01.2, 01.3, etc... (W/appropriate tick marks)



Work Paper W/Sample:



Summary = xyz-wp-01 Supporting WP = xyz-wp-01.1 PBC Doc. (Sample was selected from this doc.)= xyz-wp-01.1-1 Individual Sample Selections = xyz-wp-01.1-1a



Am I doing this right???? At some level it makes sense and at another I don't feel as though I am remembering this properly...



HELP.



On 27 Oct 2005 15:31:08 -0700, in alt.accounting "Shane" wrote in :

If you are internal audit, ask your manager. If you are attest, ask your managing partner. Companies and firms have slightly differing standards and there is no universal numbering standard.

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