Explain the purpose of the work
A working paper should help a reviewer understand what was examined and why. Begin with the balance, transaction population or issue being addressed. State the objective of the procedure in plain language rather than relying on a file name.
For example, 'Review selected payments after period-end to investigate the completeness of recorded supplier liabilities' is more informative than 'Payment check'. The exact procedure and selection depend on the engagement and assessed risks.
Make the evidence traceable
Identify the documents, extracts or other information examined and the relevant dates. Retain references that let a reviewer locate the evidence. A tick beside a number is difficult to interpret unless the meaning of the tick is explained.
Explain exceptions and the additional work performed. If an explanation came from management, record it as an explanation and assess what corroboration is needed. Do not present an unverified statement as independently established evidence.
Connect results with the conclusion
Describe what the procedure found and how that result supports the conclusion. If the evidence is incomplete, say what remains unresolved. Keep preparer and reviewer identification within the engagement's documentation process.
This is an introductory workflow guide, not a substitute for the applicable Standards on Auditing or firm methodology. Consult ICAI's SA 230 implementation material for authoritative documentation guidance; the engagement's circumstances determine what is required.