Working papers provide the audit evidence. They can be categorized into: Auditors‘ prepared working papers, Client‘s schedules used as working papers, Audit programmes. Working papers are then organized into files usually referred to as either current files of permanent files;What details should each client schedule used as a working paper indicate?

Each client schedule used as a working paper should indicate:

  • The client personnel who prepared the working paper;
  • The date of preparation



Share through

Leave a Reply

Your email address will not be published.