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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 ...
Keeping electronic work papers on a centralized audit file or database will allow the auditor to navigate through current and archived working papers with ease. The database will make it easier for auditors to coordinate current audits and ensure they consider findings from prior or related projects.
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48: The Effects of Computer Processing on the Audit of Financial Statements full-text: July 1984 49: Letters for Underwriters full-text: September 1984 50: Reports on the Application of Accounting Principles full-text: July 1986 51
Windows: Yes File-based disk image format developed to deploy Microsoft Windows. .xar application/ x-xar: XAR: Multiple Multiple Yes .xp3 KiriKiri: Windows: Windows: Yes Native format of the Open Source KiriKiri Visual Novel engine. Uses combination of block splitting and zlib compression. The filenames and pathes are stored in UTF-16 format.
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD).
Audit working papers: Documents required on an audit of a company's financial statements. The working papers are the property of the accounting firm conducting the audit. These papers are formally referred to as audit documentation or sometimes as the audit file.
An open file format is a file format for storing digital data, defined by a published specification usually maintained by a standards organization, and which can be used and implemented by anyone. For example, an open format can be implemented by both proprietary and free and open source software , using the typical software licenses used by each.