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working papers?

Former userFormer user15y ago
whats the purpose of working papers?
Former userFormer user15y ago#1
there are many purposes for it

1) Its an evidence that audit was performed according to ISA
2) It can be use as a checklist
3) It can make easy that we have done this like this and this like this
4) The engagement partner will check these files B4 making anopinion
5) It is used for the review process
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