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. Topics Discussed • Essential components of a workpaper • Preparing and maintaining workpapers • Different types of workpapers • Documenting audit tests • Workpaper critique • Improving workpaper technique