For good form, each audit evidence paper should be indexed using a standard system of letters and numbers.The main purpose of this is to allow:
A)Other papers to be easily cross referenced so that connections among accounts can be followed.
B)A check of the completeness of working papers.
C)Working papers to be easily refiled if they are taken out of the file or when the paper is first created.
D)Auditors to prove that they have performed sufficient work to support their audit opinion.

Question

Quizplus · Accepted Answer

Indexing audit evidence papers with a standard system of letters and numbers primarily allows for easy cross-referencing, enabling connections among accounts to be followed efficiently.

For Good Form, Each Audit Evidence Paper Should Be Indexed