Manuals: Most audit firms of any size have printed audit manuals which complement internal instruction given to staff. They contain general instructions on the firm’s method of auditing in each area and on the audit firm’s procedures generally.
- Audit notebooks. These were common at one time but now most notes made by audit staff are incorporated in the current or permanent files.
- Time sheets: These are not strictly a part of the audit working papers but are of great importance in controlling the work of audit staff and making proper change to the clients
- Audit control and review sheets. These again are usually incorporated in the working files.
Standardization working papers
This refers to predetermined format of presenting/documenting audit findings formulated by individual audit firms e.g. specimen letters, checklists e.t.c