"Working papers should be prepared using the appropriate cross referencing." Justify.

Working papers should be prepared using the appropriate cross referencing. A cross reference from the Audit Procedures to the primary working paper provides a reference to, from where the work was performed. It is not necessary to cross refer all work papers to the Audit Procedures, only the primary work paper should be cross referred. The primary work paper will then contain cross-references to other, supporting working papers, which provide additional information regarding the audit procedures performed, results, and conclusions reached. Cross-references should be used to refer information useful in more than one place or to other relevant information including the source of information, composition of summary totals, or other documents or examples of transactions. To encourage conciseness of documents/information, only single copy of the working papers should be placed in working file for cross referencing.