Comprehensive and Detailed Step-by-Step Explanation:
Reference to IIA Standards:
Standard 2330 - Documenting Information: Workpapers must be sufficient, reliable, relevant, and
useful to support audit findings and conclusions.
Practice Advisory: Clear and complete documentation enhances understanding and ensures
consistency in audit conclusions.
Characteristics of Quality Workpapers:
They should clearly articulate audit procedures, results, and conclusions in a way that another
auditor or stakeholder can understand and rely on them.
While electronic and indexed workpapers (Option B) are desirable for organization, they are not
defining characteristics of quality.
