One index for the whole audit file with references, preparer, reviewer, evidence location and cross-references.
Period / scope: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
One index for the whole file: every working paper has a reference, a preparer, a reviewer and a link to the evidence and to the area it supports. A reviewer should be able to start from the index and reach any figure in the report.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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