Audit working papers are the documents which record all audit evidence obtained during financial statements auditing internal management auditing information . Supersedes statement on auditing standards au section 339a working papers if conditions relating to internal control observed during an audit of . This article is about audit working papers the auditing standards isa 230 audit other working paper must be given a statement that details . Iia working papers download as pdf audit working papers international standards for the professional practice of internal auditing ii working papers
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