Audit Working Paper Architecture: law, practical example, evidence, risk and Finin2min action workflow.
Files should show planning, risk, work performed, evidence, conclusions, review and final assembly.
SA 230 and ICAI templates
Read with the current rules, notifications, circulars, portal instructions and binding judgments applicable to the event date.
Fix person, entity, role, activity, period, location, threshold and regulator.
Separate statute, delegated law, regulator guidance, contract and internal policy.
Reconcile documents, systems, filings, accounts and approvals.
Link procedures to assertions and findings.
An audit file contains checklists without conclusions.
Finin2min decision rule: reperform the analysis when a material fact, date, role or legal instrument changes.
Completion marks do not explain judgment.
Common additional failures are stale law, incomplete authority, inconsistent records, undocumented judgment and missing cross-law analysis.
| Stage | Control | Output |
|---|---|---|
| Facts | Freeze parties, dates, amounts and documents | Fact sheet |
| Law | Open current primary sources | Legal map |
| Evidence | Resolve inconsistencies | Evidence index |
| Decision | Approve, remediate, disclose or escalate | Signed note |
Files should show planning, risk, work performed, evidence, conclusions, review and final assembly.
SA 230 and ICAI templates
process narrative and control matrix; master and access reports; reconciliations and exception logs; system audit trail.
Link procedures to assertions and findings.
Source review: 4 July 2026. Verify later amendments and case status before professional reliance.