What is the first step in producing the work papers after completing fieldwork?

The first step in producing the work papers after completing fieldwork is documenting results and evidence in the testing plan. This step is crucial because it involves capturing the findings, observations, and supporting evidence gathered during the fieldwork phase. By meticulously documenting results, the auditor ensures that all pertinent information is organized and easily accessible for review, analysis, and reporting.

This documentation not only serves as a record of the audit procedures performed but also provides the basis for the final conclusions and recommendations derived from the audit. It is essential for maintaining audit quality and facilitating any necessary follow-ups or discussions with stakeholders.

Once the results and evidence are documented, subsequent tasks such as drafting summary statements, conducting meetings, or creating task checklists can follow more effectively, as they rely heavily on the accurate and comprehensive documentation created in this initial step. This structured approach helps ensure that all conclusions drawn during the audit are well-supported and can stand up to scrutiny.