Audit Working Papers. Practical ideeas for an eficient audit service

Author:Namasiku LIANDU, ACCA



Keywords:auditor, working papers, audit evidence

This article is about audit working papers. Auditors should prepare and organise their working papers in a manner that helps the auditor carry out an appropriate audit service. \r\n\r\nThe auditor should avoid preparing or accumulating unnecessary working papers and should therefore avoid making extensive copies of the client’s accouting records. It is worth noting at this stage that it is neither necessary nor practicable for the auditor to document every matter considered during the audit.