1. One purpose of audit documentation is to help plan the audit. This is important due to the fact that much of the necessary audit information required for planning an audit is included in audit documentation. These documents may include information about internal controls, the audit program, and the results of previous years’ audits.

An additional purpose of audit documentation is to provide data for producing the correct type of audit report. The evidence accumulated from this data helps auditors to decide whether or not the audit report is prepared appropriately.

Another purpose is to have a record of accumulated evidence and the results of audit tests. This documentation helps to ensure that the audit was carried out in accordance with proper auditing standards.

Finally, audit documentation can provide a good review by supervisors and partners. Proper documentation can show supervisors whether or not the audit work was conducted in a proper way.

2.
Title - A firm would want to include a title for their audit documentation so that users or readers would know what the information relates to. A title allows the user to select the proper documentation needed for their purposes.
Source - The source of the document allows the user to find more information relating to the topic at hand as well as the ability to verify the document information.
Work Performed - Listing the staff who prepared the documentation allows the user to know who to go to for more information as well as to know who is responsible for the documentation.
Cross-referencing - An indexed document allows for users to have easy access and referencing when searching for specific information. A document that is cross-referenced helps users to find other documents related to the topic.
Tickmark Explanations - Footnotes give the user more information on the work performed so that