Preliminary Assignment Audit Case Preliminary Assignment

Review of the Audit Case document Problem Narration Records and Documents Permanent File Last year’s workpapers Current year’s workpapers Computer Disk Links to Audit Case files

Current Workpapers Audit Program

Trial Balance Review the spreadsheet Calculations “Zero proof”

Permanent File History & Organization Chart Chart of Accounts Minutes Internal Controls

Document Section

AJEs On Trial Balance Number as prepared Show Account Name under Description Give appropriate explanation including workpaper reference Enter credits as negatives

Audit Memos

Other Comments $100 materiality Red pencil to record exceptions Preliminary Assignment – JUST DO 4c AND 4d

Assignment #1 USE T-x DO NOT USE T-xa No prior period workpapers Voucher 3-17 included as an example