Apply the questions and preparation techniques in this tool when reviewing the quality of your organization’s work papers.

Sample review questions include: Is sufficient information factual, adequate and convincing so that a prudent, informed person would reach the same conclusions as the auditor? Are work papers able to “stand alone”? (This means that an individual independent of the preparer should be able to determine, for each work paper, the purpose and conclusion of the document.) Are work papers concise and do they serve a useful purpose? Are work papers consistent and uniform in terms of size and appearance?