audit working papers

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Files that contain the detailed evidence and information gathered during an audit. Typical contents include information of continuing importance (e.g. the organizational plan of a company), planning information, assessment of the client’s accounting and internal control systems, details of work carried out and by whom, financial information and summaries, evidence of work having been appropriately reviewed, and the conclusions reached. These files provide the reporting partner of the audit firm with the evidence necessary to form an opinion; they are also useful for future reference.

Subjects: Accounting.

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