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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 ...
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.
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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.
The SEC said Borgers’ falsified workpapers were meant to “create the illusion” that the firm’s audit engagements complied with public accounting standards, whereas they knew the reports ...
A computer screen showing a background wallpaper photo of the Palace of Versailles A wallpaper from fractal. A wallpaper or background (also known as a desktop background, desktop picture or desktop image on computers) is a digital image (photo, drawing etc.) used as a decorative background of a graphical user interface on the screen of a computer, smartphone or other electronic device.
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Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis.Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.