Single format · FV03-X1-2

Journal entry testing working paper

A single format from the Journal Entry Testing pack. SA 240, paras 32(a) and A41 to A44 · SA 330, para 20 · SA 500, para 9 · Rule 11(g), Companies (Audit and Auditors) Rules 2014.

Length
9 pages
Blanks to fill
478
Files
Word, PDF and Excel
Law as at
30 October 2026
Last reviewed
30 October 2026

What it covers

  1. 1Journal entry testing working paperSA 240, paras 32(a) and A41 to A44 · SA 330, para 20 · SA 500, para 9 · Rule 11(g), Companies (Audit and Auditors) Rules 2014478 blanks · also an Excel workbook that calculates

Not included

What you will still need outside this format:

  • The fraud discussion minute and fraud risk assessment that set the journal entry criteria: FV03-C4.
  • Testing of the audit trail feature itself for rule 11(g) reporting: use the audit trail testing working paper (FV03-C30).
  • Statistical sample sizes and projection, where entries are sampled: use the Sampling working paper (FV03-C18).
  • Data analytics software or scripts to run the filters on the ledger extract.
  • The management representation letter and the communications to those charged with governance.
  • A report of fraud under section 143(12) in Form ADT-4, where an exception leads there.

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

[Name of the firm] · Chartered Accountants

JOURNAL ENTRY TESTING WORKING PAPER

Client: [Name of the company] · Financial year: [Financial year] · WP ref: [Working paper reference]
Period covered: [First day of the financial year] to [Last day of the financial year], with post-closing entries to [Date of extraction]
Prepared by: [Name of the preparer] on [Date prepared] · Reviewed by: [Name of the reviewer] on [Date reviewed]

1. Objective and the requirements applied

29 more paragraphs and tables follow in the full format.

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