Proactive Consulting for Professionals Limited

Example audit file (International)


CURRENT VERSION – V.6-October 2014

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Are you struggling to understand the International Standards of Auditing?

Are you unsure how to document your audit work?

Do you worry that your audit files don’t comply with the clarified International Standards of Auditing and may cause you problems at the next monitoring visit from your regulatory body?

This product is not meant to be a model file which is theoretically perfect.

The aim is to illustrate how the working papers for the audit of a small limited company could be set out. It is designed to provide a practical example and guidance of what an audit file which is compliant with the International Standards of Auditing should look like for a company with a turnover in the region of £2 million.

The product includes illustrated working papers for the permanent file, the planning of the job, the work performed on the balance sheet and profit and loss account and the completion of the job. This product has proved an invaluable training tool for firms, and has been updated for the clarified International Standards of Auditing.

The example audit file is available via On purchase, you will be sent an email which will give you access to the product at

Purchase of this product also give access any updates in the next 12 months.

To download a PDF file of an extensive extract from the product, click the Request PDF tab above and fill in your details.

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Proactive Consulting for Professionals Limited is a company registered in England and Wales.
Registered Office: 1 Grange Wood, Grammar School Lane, West Kirby, Wirral, CH48 8BU.
Company Registration Number: 03905318
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