CORAA
University · Audit file

Working Paper Cross-Reference Checker.

Paste your working paper index with each paper's references and the tick marks it uses. The tool finds references to papers that are not on the index, papers that no other paper refers to, repeated references and tick marks missing from your legend.

Working paper index

Separate several references or tick marks in one cell with a semicolon. Comparison ignores upper and lower case for references and is exact for tick marks.

This checks that references and tick marks are consistent. It cannot tell whether a paper supports the conclusion it is cited for. That is for the reviewer.

Findings
Papers on the index7
References to papers not on the index1
Orphan papers (never referred to)0
Tick marks not in the legend2
Papers that refer to nothing0
Repeated or blank WP refs0
In paperRefers to missing paper
C1C9
In paperTick mark not in legend
C2@
C3?

Every paper should be reachable, and every reference should land.

A reviewer follows references from the summary down to the evidence. A reference to a paper that is not in the file breaks that trail, and a paper nobody refers to is either unused or missing a link. Checking the index before the file is archived is much cheaper than finding the break in a review.

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How the check works

Each line is one working paper with its reference, a title, the papers it refers to and the tick marks it uses.

A reference is broken if it names a paper that is not on the index. A paper is an orphan if no other paper refers to it and it is not on your list of papers that need no incoming reference.

Tick marks are compared with your legend. A mark used but not in the legend is flagged, and a legend mark never used is shown as a note.

Worked example — a missing paper

The receivables lead schedule C1 refers to C2, C3 and C9, but there is no paper C9 on the index.

Inputs
C1 refers toC2; C3; C9
Papers on indexC1, C2, C3
Output
Broken referenceC1 to C9
Either C9 was never filed or the reference is a typing error. Fix it before review.

Common mistakes

Typing differences in refs
C-2 and C2 are different. Use one format across the file.
Treating an orphan as an error
Cover pages and indexes may not need an incoming reference. List them in the box above.
Assuming consistent means correct
A valid reference can still point to the wrong paper. The reviewer still has to read it.

Frequently asked questions

Can I paste from Excel?+
Yes. Copy the four columns with the header row and paste them in.
Does it read my audit software?+
No. You paste the index. Nothing is connected or uploaded.
Is my data uploaded?+
No. Everything runs in your browser.

Authoritative sources

ICAI — SA 230, Audit Documentation — Form, content and extent of audit documentation. Check the current text.
Always confirm against the latest version of the source. Regulations evolve and amendments are common.
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Last reviewed: 2026-10-17 · For informational purposes only — not professional advice.