Working papers must be prepared and dated by auditors, annexed with evidence and submitted with the draft audit report. The manual requires Working Papers to document audit steps, observations and conclusions supported by evidence, to be completed and dated on finishing each audit step and completed by the auditors themselves rather than by the registered person. Completed working papers must be submitted with the draft audit report, and copies of all supporting documents and evidences must be annexed with cross references to the relevant working paper entries.
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Working papers must be prepared and dated by auditors, annexed with evidence and submitted with the draft audit report.
The manual requires Working Papers to document audit steps, observations and conclusions supported by evidence, to be completed and dated on finishing each audit step and completed by the auditors themselves rather than by the registered person. Completed working papers must be submitted with the draft audit report, and copies of all supporting documents and evidences must be annexed with cross references to the relevant working paper entries.
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