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A working paper or work paper may be: A working paper or technical paper. This encompasses literature that has not been peer reviewed or published in an academic journal. [1] Working papers may be disseminated for the purpose of receiving feedback to improve the publication. [2] They are often the basis for related works, and may in themselves ...
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 term grey literature acts as a collective noun to refer to a large number of publications types produced by organizations for various reasons. These include research and project reports, annual or activity reports, theses, conference proceedings, preprints, working papers, newsletters, technical reports, recommendations and technical standards, patents, technical notes, data and statistics ...
The work on a project is typically published as one or more technical reports, or articles. In some fields both are used, with preliminary reports, working papers, or preprints followed by a formal article. Articles are usually prepared at the end of a project, or at the end of components of a particularly large one.
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.
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.
Wax paper is also a non-stick coated paper, but rather than silicone, it is coated in (spoiler alert!) wax. It's paraffin wax, to be more specific, which makes it moisture-proof and grease-proof, too.
The paper will typically end with an acknowledgments section, giving proper attribution to any other contributors besides the main author(s). To get published, papers must go through peer review by experts with significant knowledge in the field. During this process, papers may get rejected or edited without adequate justification. [41]