HO 6 : Self Review Checklist

SELF-REVIEW CHECKLIST
This checklist is designed to aid an individual self-review of work papers completed for an
assigned audit area. It would be used by individuals reporting to the auditor in charge. The
checklist should be completed for each assigned area before you submit the work papers to
the auditor in charge for review. If more than one person had responsibility for an audit area,
each should complete it. The checklist is not a work paper and should be discarded
when the review is completed.

Audit Area:_______________________________
Questions
1. Are all work papers logically sequenced and
properly indexed?
2. Are all work papers properly headed, initialed and
dated?
3. Have all symbols or tick marks been explained?
4. Have the audit objectives and source(s) of data
been identified for each work paper?
5. Have all the balances on the lead schedule been
cross-referenced to the supporting work papers?
6. Are all account balances cross-referenced to the
trial balance?
7. Have all proposed audit differences been posted to
the summary of unadjusted audit differences?
8. Have all audit procedure been completed?
9. Has a conclusion been written on the work paper?
Is the conclusion justified by the work performed?
10. Has the data required for reports and footnotes
been obtained and summarized in the work
papers?
11. Have proposed management report comments
been accumulated and drafted?
12. Are all exceptions of any type indicated on the
work papers adequately cleared and disposed of?
13. Have outstanding matters, including exceptions
that have not been cleared, been properly listed?
14. Have all proposed audit differences been posted to
the summary of unadjusted audit differences?
15. Are all working papers properly signed-off?

Yes

Audit Staff:_________________ Date:_____________

No

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