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1. Internal Audit Working Papers Pdf
2. Audit Files And Working Papers Igcse
3. Audit Files And Working Papers Sample

Working Papers Defined. While the finished product of an audit engagement is a well-written and clear audit report, working papers are the most important documents in an audit. Working paper-records kept by the auditor of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in the audit. Objective of working papers-to aid the auditor in providing reasonable assurance that an adequate audit was done in accordance with GAAS. Audit working papers serve four major purposes:A. They constitute a permanent record of the objectives and scope of the audit, as well as the work performed during the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings. Audit working papers are sometimes referred to audit documents that they are very imported part of audit works. These documents are evidence that supports auditors to make their conclusion on the financial statements. For example, the auditor has an engagement with a company to audit.

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Internal Audit Working Papers Pdf

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Audit Files And Working Papers Igcse

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Audit Files And Working Papers Sample