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audit papers
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Answer / guest
Audit working papers are the files of analyses, summaries,
comments and correspondence built up by an auditor during
the course of the field work of an audit engagement. These
papers contain essential facts about accounts under audit.
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Answer / lxmi1972
Auditors should prepare and organise their working papers
in a manner that helps the auditor carry out an appropriate
audit service. The auditor should avoid preparing or
accumulating unnecessary working papers, and should
therefore avoid making extensive copies of the client’s
accounting records. It is worth noting at this stage that
it is neither necessary nor practicable for the auditor to
document every matter considered during the audit.
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Audit 
