Workpaper indexing and cross-reference map for an audit file

Design an audit workpaper indexing and cross-referencing system.

Inputs:
- Audit areas/cycles: {audit_areas}
- Firm methodology constraints (if any): {methodology_constraints}
- Team size and review layers: {team_structure}
- Desired file structure (cloud/local): {file_structure_preference}

Output:
1) Index structure (folder tree) with codes (e.g., A-1, B-2…).
2) Naming convention template (client, period, area, date, version).
3) Cross-reference rules (how to link TB, lead schedules, testing, conclusions).
4) Review checklist for workpaper quality (clarity, evidence, conclusion, tickmarks).

Keep it simple and scalable.