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Finding forms,” complete a workpaper for each audit observation.

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Audit Observations:
a. Using the template under “02. Fieldwork”, “02.02. Audit Observations_Fact
Finding Forms,” complete a workpaper for each audit observation. Your audit
observations are based on the testing you completed in #2 above.
b. Make sure you follow and use proper working paper documentation techniques
such as cross-referencing and proper file names.
c. Also, review the supplemental guidelines on how to develop a well-written audit
observation.
d. You will have 2 audit observations (02.02.A…..02.02.B……) with a description of
the observation as part of the file name.

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