Good audit documentation is the foundation of quality and compliance. Here’s a quick guide with practical tips tailored for Small and Medium Practitioners (SMPs) to help you document better and smarter: 1. Use Standardized Templates: Develop and utilize standardized templates for your audit documentation. This ensures consistency and helps streamline the documentation process across different engagements. 2. Be Clear and Concise: Ensure your documentation is clear, concise, and free of jargon. This makes it easier for reviewers and stakeholders to understand the procedures performed and conclusions reached. 3. Include Sufficient Detail: Provide enough detail to demonstrate the work performed and evidence obtained. This includes documenting the nature, timing, and extent of audit procedures, as well as the rationale for significant judgments made. 4. Maintain a Logical Structure: Organize your documentation logically. Start with a summary of the engagement, followed by detailed working papers, and