Why are indexing and cross-referencing important to the documentation of audit working papers

It is important that the audit documentation or working papers be organized or indexed in such a way that members of the audit team or firm can find relevant audit evidence. When the auditor performs audit work on one working paper and supporting information is obtained from another working paper, the auditor cross-references the information on each working paper. This process of indexing and cross-referencing provides a trail from the financial statements to the individual working papers that can be easily followed by members of the audit team or firm. Today, "linking" the information using electronic working papers facilitates much of this cross-referencing.