The Role and Importance of Audit Workpapers in Enhancing Audit Quality
Keywords:
Audit workpapers, audit documentation, audit quality, auditor independence,Abstract
Audit workpapers serve as a critical component of the auditing process by documenting all procedures performed, evidence obtained, and conclusions reached during an audit engagement. These documents are essential for demonstrating compliance with international and national auditing standards, such as International Standard on Auditing (ISA) 230 and Indonesian Public Accountant Standards (SPAP). This paper provides a comprehensive discussion on the definition, types, preparation methods, challenges, and best practices related to audit workpapers. The study emphasizes how well-prepared audit workpapers enhance audit quality, facilitate internal and external reviews, and support auditor judgment. Furthermore, it explores modern approaches to organizing and archiving audit documentation using digital tools and software. By addressing key issues such as time constraints, evolving standards, and technological integration, this paper aims to offer practical insights into improving the efficiency and effectiveness of audit workpaper preparation.
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