Electronic work papers
Commands
The commands available for electronic work paper processing can be used in various of the four typical audit phases -
- Exploration, where the auditor gains an understanding of the type and values of the data being audited,
- Investigation, where the auditor needs to "drill down" to gain a better understanding of certain specifics,
- Planning, where auditor plans the allocation of audit resources and
- Field work, where the audit plan is then implemented.
| Exploration | Investigation | Planning | Field Work |
|---|---|---|---|