Audit working papers
Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was: The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: The audit working paper are divided into two parts: The  first group consists of the current file and second group contains the permanent file. Audit working papers are the property of the auditor. In order to keep professional ethic, it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on. The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire. Proper features or purpose. Features of Audit documentation are defined by related audit standards ie. IFRS, USGAAP. Following features might be considered as minimum