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Working paper

Auditing

What is the difference between working paper and Audit Documentation...

Ramya Devi

CA Inter

★ 580

24-Jul-20 15:15

352

Answers (1)

Its the same. Working papers are the record of various audit procedures performed, audit evidence obtained, allocation of work between audit team members, conclusions reached etc. Audit working papers are the documents and evidence that an auditor collects and retains with himself during the audit.