Tips for fieldwork
Instead of just blindly performing the required procedures in the IRBA Guide, rather consider combining some of these required steps to achieve better audit efficiency whilst still achieving the required objectives.
Perform tests of controls where possible. Not only will it add value to the client, but it will give you a much better understanding of how the trust account is really managed.
Document audit evidence in a way that someone else can understand and re-perform it. Describe exactly what supporting documentation was inspected, who was interviewed on what date, how and what was observed, etc. “Inspected supporting documentation” doesn’t say what you actually looked at and what you tested for.