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