What support should auditors save during fieldwork?

Auditors should save support that explains what was tested, what evidence was obtained, who provided it, when it was obtained, and how it supports the conclusion. That can include source reports, screenshots with parameters, meeting notes, emails, data extracts, calculation files, sample selections, exception follow-up, and reviewer comments.

The support should be retained as the work happens. Waiting until the end of fieldwork makes it harder to reconstruct what management said, which report version was used, or why a procedure changed.

Good workpapers let a reviewer follow the audit trail from objective to evidence to conclusion without relying on memory.