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The importance of fieldwork

Andrew Paul focuses on the fieldwork stage of assignments in the second part of his series on improving audit files.

Considering lots of audit files tends to reveal common areas of weakness, so highlighting these and offering some practical tips on how to address them may give all auditors some scope for improvements – and minimise the likelihood of a point being made during a file review.

Following on from my previous article in the June edition of Audit & Beyond , which discussed ways to improve the planning of the audit, let’s move on to consider some areas for improvement at the fieldwork stage of assignments.