What it is
Fieldwork is where the plan meets the evidence. The checklist asks whether each assessed risk has a linked procedure, whether tests of controls and sampling are documented, and whether estimates, journal entries and related parties got the specific work the standards require.
It follows AU-C 330, 500, 520, 530, 540 and 550, with the documentation and supervision points of AU-C 220 and 230. Items are answered Yes, No or N/A with a working paper reference, and the Summary sheet counts what is still open.
When to use it
- Midway through fieldwork, to catch gaps while there is still time to perform more work.
- Before manager review, to show the senior has checked the file.
- As a standing check for newer team members.
What’s inside
- Linking responses to assessed risks
- Audit evidence, reliability of information and analytics
- Sampling, journal entries, estimates and related parties
- Misstatements and control deficiencies
- Documentation, supervision and review
- Going concern and subsequent events through fieldwork
Standard cited
This template follows AU-C 330 / 500 / 530 / 540. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 330 explained.
Questions
Can analytical procedures alone address a significant risk?
Not when substantive procedures are the only response. AU-C 330 requires that, when the approach to a significant risk consists only of substantive procedures, those procedures include tests of details. Tests of controls can be part of the response.
Do I test information from the client’s system?
Yes. Under AU-C 500 you evaluate whether information used as audit evidence is sufficiently reliable, which for reports from the entity’s systems means testing completeness and accuracy.
How long do review notes stay in the file?
AU-C 230 does not require the file to hold superseded drafts or notes that reflect incomplete or preliminary thinking. Review notes that evidence the review or record a finding belong in the file. Clearing each note and showing how it was resolved is evidence that review was performed. Firm policy sets the retention rule.
Related templates
- Audit Completion and File Review Checklist (AU-C 230 / AU-C 700)
- Audit Review Notes Log (Excel)
- Journal Entry Testing Workpaper (AU-C 240)
- Summary of Uncorrected Misstatements (AU-C 450)
Last updated 11/05/2026. All free templates.