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Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to:
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The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file.
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The data to be used for a number of years placed in permanent file. The auditor can rely on the facts and figures recorded in permanent files.
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Features of Audit documentation are defined by related audit standards ie. IFRS, USGAAP. Following features might be considered as minimum:
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Provide the principal support for audit communication such as observations, conclusions, and the final report;
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Signed, dated and approved by relevant level of audit staff with sufficient cross reference.
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With evidence of effective audit planning, work done, sufficient and quality evidence.
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Provide a basis for evaluating the internal audit activity's quality control program.
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That the evidence is sufficient and appropriate to support the audit opinion
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The material relating to the current year only is placed in current file
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Facilitate third-party reviews and re-performance requirements; and
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Document the planning, performance, and review of audit work;
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are the documents which record during the course of
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299:"INTERNATIONAL STANDARD ON AUDITING 230"
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