Types of working papers, what is a working paper

Because audit working papers are written records of the various types of information gathered by auditors, there are many types of working papers. They are:

audit management working papers;

Trial Balance and Guide Table;

journal adjustment entries and reclassification entries;

Supporting schedules, analysis tables, reconciliation tables and calculation working papers;

Supporting documents.

Audit working papers are generally divided into comprehensive working papers, business working papers and reference working papers.

Comprehensive working papers.

Comprehensive working papers refer to the audit working papers formed by the certified public accountants in the audit planning stage and the audit report stage to plan, control and summarize the entire audit work and issue audit opinions. It mainly includes: audit engagement letter, audit plan, audit summary, unaudited accounting statements, trial balance sheet, audit difference adjustment summary table, audit report, management proposal, statement of the management authority of the audited unit and all records and materials of the certified public accountant for the organization and management of the entire audit work.

Business working papers.

Business working papers refer to the audit working papers formed by the certified public accountant to implement specific audit procedures during the audit implementation stage. It includes: internal control questionnaires and flow charts formed in compliance testing, project schedules formed in substantive testing, asset inventory tables or reconciliation statements, confirmation letters, analytical test sheets, valuation test records, cut-off test records, etc.

Reference-based working papers.

It refers to the audit working papers formed by the certified public accountant in the course of the audit and only have a reference role for the audit work. It mainly includes: the establishment approval certificate of the audited entity, business license, joint venture contract, agreement, articles of association, organizational structure and management personnel structure chart, board meeting minutes, important economic contracts, relevant internal control systems, copies or excerpts of capital verification reports.

The audit working papers for reference are constantly updated with the changes in the relevant situation of the audited unit, and the list of contents should be listed in detail, and the updated documents and materials will be archived at any time. While classifying the above-mentioned materials as reference working papers, certified public accountants should also copy, excerpt and synthesize the contents related to specific audit projects into the specific audit items of business audit working papers as needed. Usually, the audit working papers for reference are provided or prepared by the audited unit or a third party according to the actual situation, therefore, the certified public accountant should carefully review and indicate the specific documents and information obtained.

Working papers are also known as "worksheets". It refers to the informal analysis report prepared by accountants and managers when collating and preparing formal reports and financial statements.

Working papers can be divided into:

audit management working papers;

Trial Balance and Guide Table;

journal adjustment entries and reclassification entries;

Supporting schedules, analysis tables, reconciliation tables and calculation working papers;

Supporting documents.

provide a methodology for assigning and coordinating audit work;

Assist officers, managers and partners in supervising and reviewing the work of the Birds;

Supporting audit reports;

Demonstrate that the auditor has complied with the field work requirements of the Generally Accepted Standards on Auditing;

Provide useful information for the performance of other professional services, such as the preparation of income tax returns, making recommendations for improving internal controls, and providing advisory services.

Recommendations for manuscript archiving.

1. Firms other than those designed by the Institute of Certified Public Accountants at or above the provincial level shall submit the working papers they use to the provincial "Note Association" for the record. If the provincial "Note Association" believes that the design of the working paper does not conform to the auditing standards and guidelines, it shall require the firm to improve;

2. Each accounting firm should formulate operating procedures for the preparation of working papers, and specify in detail the preparation of the purpose, procedures, methods, writing tools (such as pens, ballpoint pens), review, classification, sorting, coding, archiving and other requirements, and effectively implement them.

3. Every new audit personnel should be trained in the preparation of working papers before taking up their posts, as a necessary condition for what they should know.

4. In the CPA qualification examination, increase the amount of questions in the manuscript.

What is the manuscript.

The bottom draft is pinyin dǐ gǎo, commonly known as draft, original draft. Broadly speaking, it is the original basis of publishing and printing, and ranks first among the five major elements of printing (original, printing plate, substrate, ink, and printing machinery); Generally provided by customers.

From Qing Pei Sichan Li Yu.

Lu Que Mirage in the Building: "I still have a copy here. ”

Synonym. Manuscripts, first drafts, drafts.

Sentence formation: 1. The manuscript of this book is gone.

2. This is the manuscript of this letter.

3. I must return the manuscript of this article to the author.

4. The original manuscript was lost, and now I have to start anew and start all over again.

5. Internal control system for enterprises.

Auditors should form a special working paper to comprehensively record the process of understanding and testing the internal control system.

The explanation of the words for the manuscript is: 底稿 dǐgǎo. (1) The first official draft as the original basis.

The explanation of the words for the manuscript is: 底稿 dǐgǎo. (1) The first official draft as the original basis.

Pinyin is: dǐgǎo. The structure is:

Bottom (semi-enclosed structure) draft (left and right structure). The phonetic pronunciation is: 1. The part of speech is:

Noun. What is the specific explanation of the manuscript, we will introduce it to you through the following aspects:

1. Citations and explanations [click here to view the details of the plan].

Keep the original manuscript for future reference. Also refers to drafts. Quoting Li Yu's "Mirage Building: Trouble": "I still have a manuscript here." ”

2. Chinese dictionary.

Manuscript. For example, the manuscript of the book is gone. 」

3. Network Explanation.

The manuscript is commonly known as the draft, the original manuscript. Broadly speaking, it is the original basis of publishing and printing, and ranks first among the five major elements of printing (original, printing plate, substrate, ink, and printing machinery); Generally provided by customers.

The original text is determined by the author and its social effect depends on the content of the manuscript, and the quality of printing is only related to the printing technology and conditions. The reproduction of image originals is not only related to printing techniques and conditions, but also depends on the quality of the originals themselves.

Synonyms about manuscripts.

The original manuscript is a first draft draft.

Idioms about manuscripts.

The bottom of the sea fishing needle, the bottom of the pen, the dragon and the snake, the bottom of the sea clarify, the bottom of the sea, the eye to find the roots, the bottom of the bloody battle, the bottom of the water, the bottom of the melon.

Words about the manuscript.

Thoroughly clarify the bloody battle to the end, find the roots, find the bottom of the sea, find the needle at the bottom of the sea, the bottom of the well, the frog at the bottom of the well, clarify the bottom of the fine water, the bottom of the Nagua pen, the dragon and snake, and see the depth.

Sentence formation about the manuscript.

1. Every time he writes an essay, he can make a good draft, carefully consider the words and sentences, revise carefully, and finally transcribe it clearly.

2. She did not leave a manuscript, and now the translation is nowhere to be found.

3. All manuscripts will not be returned, please keep the manuscript by yourself.

4. The original manuscript was lost, and now I have to start anew and start all over again.

5. A working paper should be set up for the project review.