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Work papers - Coggle Diagram
Work papers
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Work document
They are the set of certificates and reliable documentation that contain the data and
information obtained by the auditor in his examination, as well as the description of the tests carried out and their results on which the opinion is based
that you issue when you sign your report.
Purpose
The general objective of the working papers is to help the auditor to adequately ensure that an audit was conducted in accordance to generally accepted standards.
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The auditor's work is recorded in a series of
papers that constitute evidence in principle material of the work performed; also, in them they
records the depth of the evidence and the sufficiency of the elements on which the
opinion.