Journal testing working paper for auditing firms

 Journal testing is an area of the audit that falls under heavy scrutiny with each file inspection. The reason for this is not in lack of testing, but in how we document our journal testing. This template working paper aims to guide auditors in the documentation requirements for journal testing and ensure that all the evidence is in one place. This makes the review process easier, provides you with peace of mind that the process has been followed correctly, and ensures increased audit file quality. This template working paper has been created in compliance with the international standards of auditing.