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Miss,I would like to ask is it client’s working paper is the same as a schedule which usually will appear as evidence expected in the audit working paper file?
Does it refers to the same thing or there have the difference?
Thank you.
See here for examples of the use of the word schedule.
Any schedule, whether originated by the client or the auditor can be called a “working paper” but not all working papers would be called schedules. For example, a copy of an invoice for a material purchase of PPE might be included in audit documentation – but you wouldn’t call that a schedule.
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