Contents of an audit working papers:
1, general audit strategy, specific audit plan, and summary of significant matters;
2, analysis form, issue memo, and checklist;
3, responses to letters of inquiry, correspondence (including e-mails) regarding significant matters, written statements of management, and summaries or copies of auditee's documentation;
4, engagement letter, management proposal, minutes of meetings held within the project team or between the project team and the auditee, and meetings with other persons (such as other CPAs, attorneys, and lawyers). p>
4, engagement letters, management proposals, minutes of meetings held within the project team or between the project team and the audited entity, communication documents with other persons (e.g., other certified public accountants, attorneys, specialists, etc.), and misstatement summaries;
Expanded Information:
Audit working papers serve the following purposes:?
1. The basis for preparing the audit report;?
2, the basis for coordinating the audit;?
3, a means of controlling the quality of audit work;?
4, the basis for assessing auditors;?
5, important supporting information for review and litigation;?
6, summarize the audit work and audit theory research information.
Baidu Encyclopedia - Audit Working Papers
Phoenix.com - The Association's "Auditing" textbook comb: business working papers and monitoring