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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 This encompasses literature that has not been peer reviewed or published in an academic journal.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 ...
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 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 ...
Most working paper archives and articles on personal homepages are free, as are collections in institutional repositories and subject repositories. The most common formats of transmission are HTML, PDF and, in specialized fields like mathematics and physics, TeX and PostScript.
Documentation, as it pertains to the early childhood education field, is "when we notice and value children's ideas, thinking, questions, and theories about the world and then collect traces of their work (drawings, photographs of the children in action, and transcripts of their words) to share with a wider community".
Researchers may also publish work in early form as a technical report to establish novelty, without having to wait for the often long production schedules of academic journals. Technical reports are considered "non-archival" publications, and so are free to be published elsewhere in peer-reviewed venues with or without modification.
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.