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يقصد من عملية المراجعة الحصول على قدر كاف من المعلومات التي تمكن المراجع من إبداء رأيه في دقة وسلامة البيانات المحاسبية التي يقوم بفحصها وعند جمع المراجع للأدلة المؤيدة لرأيه فإنه يجب أن يكون لديه الوسيلة لدراسة هذه الأدلة فيما بعد والرجوع إليها عند الحاجة .

إن أوراق المراجعة هي الوسيلة التي يستعملها المراجع لتجميع الأدلة التي يحتاج إليها لتأييد رأيه في القوائم المالية ، وتشمل هذه الأوراق ميزان المراجعة ، قيود التسويات ، تحليل الحسابات بالأستاذ العام ، الكشوف
التفصيلية عن بعض بنود القوائم المالية مثل الكشوفات التفصيلية الخاصة ببنود الأصول الثابتة والاستثمارات والمدينين وأوراق القبض ، ونسخة من عقد الشركة وغيره من البيانات التي يحصل عليها المراجع خلال قيامه بعملية المراجعة .

من الملاحظ أن موقف المراجع يختلف اختلافا كبيرا عن موظفي إدارة الحسابات بالمنشأة فهؤلاء يقومون بتحضير سجلاتهم من واقع المستندات مثل الفواتير والإيصالات والشيكات والعقود ...إلخ وتحتفظ إدارة الحسابات بالمستندات لتأييد القيود الواردة بالدفاتر عن هذه العمليات ، أما المراجع فليس لديه أي مستندات أو دفاتر يوميات أو حسابات أستاذ لتأييد النتائج التي وصل إليها فالمراجع يترك المستندات التي قام بفحصها للمنشأة بعد استكمال عملية الفحص ولذلك فإن السجل الوحيد بالعمل الذي قام به يجب أن يقوم هو نفسه بإعداده خلال قيامه بالعمل فإذا لم يقم المراجع بإعداد سجل بالعمل الذي قام به فإنه لا تكون لديه أي وسيلة لتأييد هذا العمل ولتأييد رأيه الذي تتوقف عليه سمعته المهنية .

مما سبق يمكن أن نستخلص أن أغراض أوراق المراجعة هي كما يلي :

1- تساعد مباشرة في أداء عملية الفحص .
2- عبارة عن سجل تاريخي بالعمل الذي تم .
3- تحتوي على أساس رأي المراجع في القوائم المالية .
4- تمد المراجع بالمعلومات التي يستعملها في إعداد تقريره .
5- تساعد الشركاء والمشرفين والمساعدين الأول في فحص وتقويم العمل الذي قام به الموظفون الخاضعون لإشرافهم .
6- يلزم الرجوع إليها عند القيام بعملية المراجعة الخاصة بالسنة التالية .
7- قد تظهر مشكلات خاصة بالعميل فيما بعد وحينئذ يمكن الرجوع إليها والحصول منها على معلومات مهمة .
8- تعتبر أوراق المراجعة دليل الإثبات الرئيسي على ما قام به المراجع من عمل إذا حدث في المستقبل إدعاء عليه بالإهمال في أداء واجباته .

ويجب أن تلائم أوراق المراجعة ظروف عملية الفحص واحتياجات المراجع ، كما أن العوامل التي تؤثر على حكم المراجع بشأن كمية ونوع ومحتوى أوراق المراجعة المطلوبة بشأن عملية معينة تشمل :

*طبيعة تقرير المراجع .
*طبيعة القوائم المالية أو الكشوف أو البيانات الأخرى التي يصدر عنها المراجع تقريره .
*طبيعة وحالة سجلات العميل ونظام الرقابة الداخلية الخاص به .
*احتياجات المراجع في الإشراف على عمل مساعديه ودراسة هذا العمل طبقا لظروف كل حالة .

وعلى الرغم من ان كمية أوراق المراجعة ونوعها ومحتوياتها قد تختلف من حالة إلى أخرى طبقا للظروف إلا أنها بصفة عامة تشمل أو تظهر ما يأتي :

1- البيانات الكافية لتوضيح أن القوائم المالية أو البيانات الأخرى التي يعد عنها المراجع تقريره تتفق مع أو تطابق مع سجلات العميل .
2- أن عملية المراجعة قد تم تخطيطها كما في حالة استخدام برامج المراجعة وأن عمل المساعدين قد تمت دراسته والإشراف عليه بما يفيد الالتزام بالتقيد بأحكام المراجعة .
3- أنه قد تمت دراسة نظام الرقابة الداخلية الخاص بالعميل وتقويمه لتحديد مدى الاختبارات التي ستقتصر عليها إجراءات المراجعة بما يفيد التقيد بأحكام المراجعة .
4- إجراءات المراجعة التي اتبعت والاختبارات التي أديت للحصول على أدلة الإثبات .
5- كيفية معالجة الاستثناءات والأمور الأخرى غير العادية التي أظهرتها عملية الفحص والبت فيها .
6- التعليقات المختلفة التي أعدها المراجع والتي توضح النتائج التي توصل إليها بشأن بعض أوجه عملية المراجعة المهمة .

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