---
title: WP – Observations
description: Observations are points an auditor notes during an audit that are worth raising with the area being audited, but are not serious enough to become an audit issue. Each observation is recorded on its working paper, and the person responsible…
url: "https://support.symbiant.co.uk/kb/wp-observations/"
updated: "2026-10-30"
category: Working Paper Basics
---

# WP – Observations

Observations are points an auditor notes during an audit that are worth raising with the area being audited, but are not serious enough to become an audit issue. Each observation is recorded on its working paper, and the person responsible records whether they agree and what they have done about it.

The **WP - Observations** page lists every observation across all working papers in one place.

**Note:** **Applies to:** auditors who can edit working papers, and the users observations are assigned to.

## Viewing All Observations

1. In the left menu, select **WP - Observations**. The list shows each observation with the working paper it belongs to, whether it was agreed, and when it was raised.

![WP - Observations selected in the left menu](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-01-menu-v2.png)

## Adding an Observation

1. Open the working paper and select the **Observations** tab, then click **Add WP - Observations**.

![The Observations tab with the Add WP - Observations link highlighted](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-02-tab.png)

1. Enter an **External Reference** if you use one, such as the reference in your audit report.
2. Enter the **Description of Observation**. This is required.
3. Choose the **Observation Assignee**: the person who needs to respond to it.

![External Reference, Description of Observation and Observation Assignee filled in](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-03-details.png)

## Recording the Response

1. Choose **Agree** or **Disagree** under **Agree/Disagree**.
2. If the observation is agreed, the **Agreement** section appears. Describe the **Action Taken**. This is required.
3. When the action is complete, click **Implemented?** and confirm with **Yes**.

![The Implemented? button and the Please Confirm prompt](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-04-implemented.png)

1. The **Implementation Date** is filled in for you.

![The Agreement section showing Action Taken and the Implementation Date](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-05-date.png)

## Saving

1. Click **Save**, or the pencil icon beside it to save and stay on the working paper.

The observation now appears on the **WP - Observations** page.

![The new observation in the WP - Observations list](https://support.symbiant.co.uk/wp-content/uploads/2026/10/wp-observations-06-list.png)

**Tip:** To export observations, use the **Working Papers (Observations)** report. See [Generating a Working Paper Report](https://support.symbiant.co.uk/kb/generating-a-working-paper-report/).

## Related Articles

- [Creating a Working Paper](https://support.symbiant.co.uk/kb/creating-a-working-paper/)
- [Generating a Working Paper Report](https://support.symbiant.co.uk/kb/generating-a-working-paper-report/)