Factors Affecting the Form and Content of Working Papers:

(a) Nature of the engagement;
(b) Form of the auditor’s report;
(c) Nature and complexity of the business;
(d) Nature and condition of the entity’s procurement and internal control systems;
(e) Needs in the particular circumstances for direction, supervision and review of work performed by assistants;
(f) Specific audit methodology and technology used in the course of the audit;
(g) Use of standardized working papers, for example, checklists, specimen letters, standard organization of working papers;
(h) Need to facilitate the delegation of work while providing a means to control its quality; and
(i) Schedules, analyses and other documentation prepared by the entity and the need to be satisfied that those materials have been properly prepared.