Workpapers are the building blocks for an audit. If relevant details are
not listed in the workpapers, the manager and partner might not know
about them or consider their ramifications. Everyone knows a poorly
prepared workpaper is a time-waster, for the preparer, for the reviewer
and for the partner, so proper workpaper preparation is critical. Learn
the basics of workpaper preparation-form and content-to make sure
everything significant is properly documented.