1. A computer-implemented method for distributing content pursuant to an audit-based process, comprising: receiving annotated documents containing industry-specific content authored by experts in the field of audit-based processes; decomposing the annotated documents into individual content elements for inclusion in a content library database; distributing related collections of said content elements via content packages; merging said content elements into an end user's content library database; and using a computer to generate a dynamic workpaper from the individual content elements in the content library database, in accordance with at least one predetermined rule, wherein the generated workpaper is also dynamically updated in response to (i) changes to user-supplied data or (ii) receipt of subsequent versions of the associated content elements.