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This audit file index and the referenced standard forms may be used for entities of any size. The condensed forms may be used
instead of standard forms for smaller entities by experienced auditors. In addition, a memo to file may suffice so long as it addresses
the relevant CAS requirements. To ensure the CAS requirements are addressed, it is recommended that memos to file be prepared
using the same file index number as in CPEM. The not-for-profit (NFP) forms or the not-for-profit condensed (NFPc) forms are for
use for not-for-profit entities.
The term worksheet indicates that the form should only be completed when applicable.
Report transmittal
Standard Condensed
NFP
NFPc
120
150
Trial balance
160
Adjusting entries
210
320
330
335
340
350
360
370
407
408
001
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Standard Condensed
Materiality
426
428
430
436
437
440
445
450
451
460
410
415
420
NFP
NFPc
501
505
506
507
508
509
510
513
514
001
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Standard Condensed
515
520
522
525
NFP
NFPc
540
545
550
555
560
565
570
575
580
582
590-2 AL
606
608
610
001
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Standard Condensed
614
615
618
620
625
630
635
637
645
650
Subsequent events
655
666
670
675
680
681
NFP
NFPc
A. 110
A. 115
B. 100
C. 100
C. 110
D. 100
D. 110
E. 100
001
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Standard Condensed
L. 100
N. 100
U. 100
W. 100
NFP
NFPc
720
730
800 899 OTHER WORKING PAPERS, FORMS, PLANS, CHECKLISTS AND PROCEDURES
001
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File Index # and Document Name
Standard Condensed
NFP
NFPc
* Note: For financial statement presentation and disclosure requirements, refer to the FRF900 series of forms.