Walk each workpaper — fieldwork in action
12 workpapers, 79 procedures. Each procedure is a specific test you perform, evidence you attach, and a conclusion you reach. This is the heart of fieldwork — and where 60–70% of your audit hours go.
The anatomy of a workpaper
Every workpaper has the same six-tab structure. We'll walk B-100 Cash & Bank as a worked example — every other workpaper follows the same pattern.
Tab 1 · Overview
Header bar shows: workpaper code (B-100), title, status pill, current preparer, current reviewer, materiality threshold, primary ISA reference, and 5-stage sign-off ribbon (Preparer → Reviewer → Manager → Partner → EQCR — you'll see this lit up as work progresses).
Tab 2 · Lead schedule (auto-pulled from TB)
| GL code | Account | PY | CY (per TB) | AJEs | Final | Var % | Mat? |
|---|---|---|---|---|---|---|---|
| 1010 | Cash on hand | 2,500 | 5,100 | — | 5,100 | +104% | ○ |
| 1020 | NBO Current | 285,400 | 336,800 | (2,500) | 334,300 | +17% | ● |
| 1030 | Bank Muscat USD | 42,800 | 61,200 | — | 61,200 | +43% | ● |
| Σ Total Cash & Bank | 330,700 | 403,100 | (2,500) | 400,600 | +21% | ||
Tab 3 · Procedures (the checklist)
Each procedure is one row, ticked off as you do the work. For B-100, the 5 procedures are:
| # | Procedure | ISA | Assertion |
|---|---|---|---|
| 1 | Obtain bank confirmations from all banks | ISA 505 | Existence, Accuracy |
| 2 | Reconcile bank statement to GL closing balance | ISA 330 | Existence, Accuracy |
| 3 | Test cut-off: last 5 cheques + first 5 of new period | ISA 330 | Cut-off |
| 4 | Inspect petty-cash count certificate | ISA 500 | Existence |
| 5 | Verify foreign-currency translation rate | IAS 21 | Accuracy, Valuation |
Per-procedure form fields
Whoever is logged in when they tick the procedure as done.
Today's date — locks the audit-evidence date.
How items were selected. Drives reproducibility.
Auto-suggested based on materiality + risk. Override if you have a documented reason.
What you found. Drives whether an AJE is needed.
The narrative. This is the actual audit evidence — write it like a regulator might read it.
Tab 4 · Samples
For procedures that require sample-based testing (e.g. confirm 30 receivables), this tab is a per-item table: customer name, balance, confirmation sent date, response received, exception y/n, exception detail. The system computes deviation rate and projects total error.
Tab 5 · Cross-refs
Polymorphic links to: other workpapers, AJEs, FS notes, review points, attached evidence files. Use this when one piece of evidence supports multiple workpapers (e.g. board minutes referenced in K-100 Going Concern + I-100 Equity).
Tab 6 · Sign-offs & review
The 5-stage chain. Each stage button only enables when the prior stage is signed. Each sign-off captures: signer name + role, timestamp, IP address, and an optional comment. Once EQCR signs, the workpaper is locked — read-only forever, except for unlock-with-reason by partner.
Step-by-step — completing one workpaper
Read the lead schedule first
Spot the variance trends. Anything > 25% movement is a question. Anything flagged ● materiality must be tested. Note your initial impressions in the workpaper Overview.
Tick the first procedure
Click Procedure 1 → Mark as performed. Fill the form (sample method, size, result, findings). Attach evidence (bank confirmation PDF, signed reconciliation). Click Save tick.
If you find a misstatement
Click Raise AJE from the procedure. The AJE form opens with the workpaper + procedure pre-linked. Fill the journal entry, save as proposed. Phase 5 covers the AJE workflow in depth.
Walk all procedures
Tick procedure 2 … 3 … 4 … 5. Each tick stamps date + user. Progress bar on the workpaper card moves from 0% → 100%.
Write the conclusion
In the Overview tab → Conclusion section. 1–2 paragraphs: what you tested, what you found, your professional judgement. End with: "Subject to AJEs raised, the Cash & Bank balance is fairly stated."
Sign as preparer
Click Sign as preparer. Status moves draft → preparer_done. The reviewer (your senior) is notified.
On a job that has been auto-seeded, open B-100 Cash & Bank → Procedure 2 → Reconcile bank statement. Tick it as performed, attach the demo bank reconciliation PDF, write a short finding ("Reconciled, no exceptions"), save. Watch the procedure card go green and the progress bar move to 20%.
Don't tick procedures you haven't actually performed. The system stamps you as the performer with a timestamp — if a regulator inspects the file 5 years later and the timestamp doesn't match the field-visit dates, you have a problem. Tick when you've done the work, not before.
If the senior or manager spots an issue during review, they raise a review point on the workpaper. You see it as a red badge on the card. Resolve it with a written response, the reviewer marks it cleared, and the badge clears. Review points are persistent — don't disappear without resolution.
What's next
You walked the workpaper, found a misstatement, raised an AJE. Phase 5 covers the full AJE lifecycle — proposing, posting, recomputing the Adjusted Trial Balance, and tracking which adjustments management accepted vs which became "passed unrecorded".