Académique Documents
Professionnel Documents
Culture Documents
(ENGAGEMENT
RECORDS)
WORKING PAPERS
are the supporting documentation for the
entire audit , the repository
for the
accumulated audit evidence.
IIA
STANDARD
2330
2330.A1-The
chief
audit(DOCUMENTING
executive must control
INFORMATION)
access to engagement records. The chief audit
support
for
the
engagement
Document
achieved.
whether
the
engagement
objectives
were
A completed set of
working papers is
normally prepared in the form of either paper
or computer files, however, the set may be later
stored in the form of tapes, diskettes, films or
other media.
Planning
Risk Assessment
Adjusting journal