Write a question someone can act on
A useful review note identifies the concern and the evidence or explanation needed. 'Please check this' leaves too much room for interpretation. 'The invoice date is after the recorded period; explain cut-off and link the receipt evidence' gives the preparer a concrete task.
Keep each note tied to the relevant working paper and item. Separate unrelated issues so that answering one does not accidentally close another.
Respond with evidence and a decision
A response should describe the work performed, refer to the evidence and explain the proposed conclusion. When a correction is necessary, identify the affected records and approval path. When no correction is proposed, explain why the evidence supports that decision.
The reviewer should assess the response rather than equating 'answered' with 'resolved'. Further work may be necessary if the explanation does not address the original objective or if contradictory evidence remains.
Preserve the trail
Keep the review question, response and closure decision accessible under the engagement's documentation policy. Removing the question entirely can make the reasoning behind subsequent changes difficult to reconstruct.
Use the applicable audit standards and firm methodology for completion, assembly and retention requirements. This guide intentionally gives no universal retention period or deadline. Refer to current ICAI material and the engagement's legal context before setting those rules.