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1 The auditor prepares working papers as part of his work on every audit engagement. The
information contained in working papers constitutes the principal record of the work that the auditor
has done and the conclusions that he has reached as a result of his work. This Section discusses
the organization, form and content, indexing and other matters relating to working papers. It does
not deal with the auditing procedures applicable in any given case, but with the record that should
be made of them.
There is a need for developing on each engagement the kind of working papers best suited to the
conditions of that engagement. It is desirable for all the members of the audit team to take the
same general approach to the organization and preparation of working papers.
! The matters discussed in this Section are of general applicability on audit engagements. The
peculiarities of specialized industries and their impact on the preparation of working papers are not
dealt with. "owever, much of the discussion in this Section applies to the preparation of working
papers generally, which can be modified to suit the uni#ue circumstances of specialized
$ %orking papers generally have a dual purpose. %hile the examination is in progress, they serve as
tool to aid the auditor in the conduct and review of his work. &fter it is completed, they provide an
important support for the auditor's opinion, including his representation as to compliance with the
standards of field work which is implicit in the reference in his report to generally accepted auditing
standards. They serve as the sole evidence which enables the auditor to defend himself in the
event his work is challenged in the future.
( To meet these purposes, the working papers should be planned and used so as to further the most
efficient and economical execution of the engagement. They must contain an ade#uate and
complete record of the audit procedures followed in the examination of the financial statements and
the conclusions reached as a result of it.
) %orking papers should fit both the circumstances and the auditor's needs on an engagement. The
#uantity, type and content of working papers for specified engagements is generally affected by the
following factors*
The nature of the auditor's report
The nature of the financial statement, schedules, or other information on which the auditor is
The nature and condition of the client's records
The degree of reliance on internal accounting controls
The needs in the particular circumstances for supervision and review of the work