Effective Role of Working Papers to Strengthen the Quality of Documents in Auditing-An Overview of Conceptual Study

This paper describes the standards and procedures for the preparation, contents, use, retention, and disposition of audit working papers. The diversity of audit assignments does not permit the establishment of a single system or design of working papers to be used throughout the auditor's office but conformity as to quality and standards should exist. Audit working papers are the written documentation of an audit. They can be recorded on any medium, not just paper. Working papers are used for planning the audit and recording both the action taken during the audit and the results. Working papers also document proper procedures being followed by the auditors. As audits vary from one company to another, they can have many different formats

Type: 
Management
Authors Name: 
Mr. Andinet Asmalesh

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