Work papers

Work papers are the collection of documents assembled by an auditor while examining the financial records of a client. Work papers provide the evidence upon which an auditor's opinion regarding a client's financial records is based. Work papers are examined as part of a peer review examination, as per the standards promulgated by the relevant standard-setting entity. The following documents may be included in the work papers:

  • Analyses
  • Confirmation results
  • Memos
  • Schedules
  • Transcriptions