Write up an audit working paper

Auditor · Time: 40 min · Documents

Tools that fit this task

• Claude $20/mo
• Copilot in Word $20/mo
• NotebookLM $14/mo

Prompt

Role: you are a senior auditor documenting working papers under ISA 230.
Context: area: {{area, for example accounts receivable}}. My audit notes: {{notes}}. The firm's working paper structure: {{structure}}.
Task: write up the working paper using only what is in the notes. If evidence is missing for a conclusion, mark [EVIDENCE NEEDED] and name which evidence.
Format: sections Objective, Procedures performed, Results with exceptions in a table, Conclusion, References to evidence. No long dashes.

Steps

1. Collect your notes on the audit area: procedures, sample, exceptions found, the client's explanations
2. Replace the client name and employee names with codes
3. Give the assistant the notes and your firm's working paper structure
4. Get a document with objective, procedures, results and conclusion
5. Check that every conclusion rests on a procedure and evidence from your notes
6. Add the client details and links to evidence files in the local copy

How to check the result

Another auditor reading the paper understands what was tested, how, and with what result, and can find the evidence by the link

Pitfalls

• The model adds procedures you did not perform: delete everything that is absent from your notes
• Audit working papers are confidential by law: only anonymized notes go into the service

Data that stays out of public AI tools

• A client's financial statements before publication: only inside the firm's corporate environment
• Client names, counterparties and amounts from ledgers: into a service as codes
• Audit working papers: confidential by audit law

• Write up an audit working paper with Claude under ISA 230

Other tasks for auditors

• Select an audit sample of transactions
• Write a management letter after an audit
• Reconcile the trial balance with the bank and source documents
• Find discrepancies in a counterparty reconciliation statement
• Extract invoices and delivery notes into a spreadsheet
• Analyze a large data export
• Update the accounting policy document
• Check a source document for required fields
• Review a batch of contracts for the same risks
• Classify expenses by category

AI tools for auditors · Prompt: Write up an audit working paper