1. Preliminary Assignment
Audit Case
Preliminary Assignment

2. 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

3. Current Workpapers
Audit Program

4. Trial Balance
Review the spreadsheet
Calculations
“Zero proof”

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

6. Document Section

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

8. Audit Memos

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

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