{"id":1683,"date":"2024-04-27T20:07:38","date_gmt":"2024-04-27T13:07:38","guid":{"rendered":"https:\/\/audithink.com\/?p=1683"},"modified":"2026-10-22T13:56:02","modified_gmt":"2026-10-22T06:56:02","slug":"audit-working-papers","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/kertas-kerja-audit\/","title":{"rendered":"Audit Working Papers (KKA): Definition, Types, Sample Format, and How to Prepare Them"},"content":{"rendered":"

An audit working paper is a document prepared by the auditor to document all the information, evidence, and analysis obtained during the audit process.<\/strong> This document is abbreviated KKA<\/strong>, and in English it is called an audit working paper<\/em><\/strong>.<\/p>\n\n\n\n

KKA is not just a work record. This document is the supporting evidence underlying the auditor's opinion on the fairness of the financial statements, and also proof that the audit was carried out in accordance with professional standards. Without adequate working papers, an audit opinion is practically indefensible if questioned.<\/p>\n\n\n\n

This article covers the definition of audit working papers, their elements and contents, objectives and functions, the characteristics of good working papers, their types, the permanent and current files, a sample format, how to prepare them, and the retention requirements.<\/p>\n\n\n\n

What Is the Definition of Audit Working Papers (KKA)?<\/h2>\n\n\n\n

Audit working papers are records prepared and gathered by the auditor<\/a><\/strong> during the audit engagement, containing the information and evidence underlying its conclusion. KKA is the link between the work the auditor performs in the field and the audit opinion<\/a><\/strong> that is ultimately issued.<\/p>\n\n\n\n

What does KKA stand for?<\/h3>\n\n\n\n

KKA stands for Kertas Kerja Audit (Audit Working Paper).<\/strong> In the public-sector audit and government internal examination environment, the term often used is KKP<\/strong> or kertas kerja pemeriksaan<\/strong>. Both refer to the same documentation, only differing in naming convention.<\/p>\n\n\n\n

Is Working Paper<\/em> Sama dengan Kertas Kerja Audit?<\/h3>\n\n\n\n

Working paper<\/em> is the English equivalent of kertas kerja, and in an audit context it is written in full as audit working paper<\/em>. This term is widely used at public accounting firms that follow international standards, while Indonesian-language documents and regulations generally call it kertas kerja audit or KKA. There is no difference in meaning between the two.<\/p>\n\n\n\n

What Are the Elements and Contents of Audit Working Papers?<\/h2>\n\n\n\n

The information elements contained in audit working papers include engagement identity, documentation of work performed, and the conclusions drawn by the auditor. The following are the elements generally required on every KKA sheet.<\/p>\n\n\n\n

Element<\/th>Content<\/th>Its Function<\/th><\/tr><\/thead>
Identity<\/strong><\/td>Name of the entity audited, audit period, name of the account or process examined<\/td>Ensures working papers are not mixed up between engagements<\/td><\/tr>
Index and cross-reference<\/strong><\/td>KKA numbering code and references to other related working papers<\/td>Makes it easier to trace from a finding to its supporting evidence<\/td><\/tr>
Testing objective<\/strong><\/td>The assertion or risk to be tested through that procedure<\/td>Connects field work to the audit plan<\/td><\/tr>
Procedure performed<\/strong><\/td>Description of the testing steps, data source, and sample extent<\/td>Shows that the work can be repeated and verified<\/td><\/tr>
Evidence and results<\/strong><\/td>Copies of documents, calculation results, interview notes, test marks (tickmark<\/em>)<\/td>Forms the factual basis for the conclusion<\/td><\/tr>
Conclusion<\/strong><\/td>The auditor's conclusion on that testing objective<\/td>Bridges the evidence to the final opinion<\/td><\/tr>
Preparer and reviewer<\/strong><\/td>Name and date of the preparer and re-review<\/em><\/td>Confirms accountability and the level of supervision<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

See also:<\/strong> Example of a Company Audit Working Paper<\/a><\/p>\n\n\n\n

What Are the Objectives, Functions, and Benefits of Audit Working Papers?<\/h2>\n\n\n\n

The benefits of audit working papers boil down to the following four main functions.<\/p>\n\n\n\n

1. Support the Auditor's Opinion<\/h3>\n\n\n\n

KKA is the strong evidence underlying the auditor's opinion on the fairness of the financial statements. Through the working papers, the auditor shows that the audit was carried out thoroughly and competently, and that all relevant evidence was considered before the opinion was given.<\/p>\n\n\n\n

2. Documenting the Audit Process<\/h3>\n\n\n\n

KKA contains detailed records of the entire audit stages<\/a><\/strong> that was followed, from planning through completion. This documentation is important to show regulators, quality reviewers, and users of the financial statements how the auditor worked and reached its conclusions.<\/p>\n\n\n\n

3. Improving Audit Quality<\/h3>\n\n\n\n

Well-organized KKA helps the auditor maintain the quality of their work in several ways:<\/p>\n\n\n\n