What is audit working notes?

1. Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations.

AUDIT WORKING NOTES ARE THOSE FINDINGS THAT IS WRITTEN DOWN IN THE PROCESS OF AUDIT PRACTICE/WORK THAT IS FINALLY COMPILED IN FORM OF AUDIT REPORT

Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and evaluation and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized.

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 Working  papers  used  for  the  registration  and  documentation  of  all  data  accurately  and  in order  to  refer  to  it  again  if  I  need  it  so .

Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was:

• Properly planned;
• Carried out;
• There was adequate supervision;
• That the appropriate review was undertaken; & finally and most importantly;
• That the evidence is sufficient and appropriate to support the audit opinion.

working notes are notes you make during your audit field work. They come in handy when you do discussions with the auditee

According to SA230 working paper is a document which is prepared and retained by the auditor during the course of our audit work.

Working Paper are the property of the auditor.

Working papers can be documented in two ways

1. Current Working File. 

2. Permanent Working File. 

Working paper consist of 

a. Memorandum, AOA, Partnership Deeds, Trust Deeds.

b. Constitutional Documents,

c. Supporting Documents, ETC..