This Advisory note is 22 pages long you may prefer to use it on screen rather than printing it out, obviously that is your choice.  The Objective in supplying this material is to expand on and further illustrate ASA 230 to help you to understand how audit papers are assembled and assist you with the logical preparation of your assignment. Actually good working paper technique is a most valuable generic skill applicable to almost any field of study. An understanding of the hierarchical referencing methods will make life much easier for those of you who go on to honours and higher degrees.