Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing. Audit working papers are used to document the information gathered during an audit. These working papers provide evidence that sufficient information was. Effective audit service. This article is about audit working papers. Auditors should prepare and organise their working papers in a manner that helps the auditor.
Purpose of Audit Working Papers. Form, Content and Extent of Working Papers. Key Audit Procedures. Assembly of Final Audit File. Importance of. Audit working papers refer to the documents that prepare by or use by auditors as part of their works. Those documents include the summary of client's. The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular.
3, 1, This practice aid is intended to help auditors document the results of testing while meeting the requirements of AU-C section , Audit Documentation. Part of your job as a staff associate in an auditing firm is to document your findings in working papers (also known as workpapers) and schedules. Workpapers. Working papers record audit evidence obtained during an internal audit They demonstrate the internal audit work completed and provide the.