What Is A Working Paper In Auditing

• What Is A Working Paper In Auditing
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What Is A Working Paper In Auditing

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Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing internal management auditing information systems auditing and investigations Audit working papers This article is about audit working papers. Auditors should prepare and organise their working papers in a manner that helps the auditor carry out an appropriate audit service.

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What Is A Working Paper In AuditingWhat are Audit Working Papers? Audit working papers are used to document the information gathered during an audit. They provide evidence that sufficient information was obtained by an auditor to support his or her opinion regarding the underlying financial statements. Audit working papers are documentation prepared and organized by the auditor to perform a proper audit service According to ISA 230 Audit Documentation the auditor s objective is to prepare documentation that can Support as sufficient and appropriate basis in the auditor s report

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