Working papers; Statement on auditing standards, 041

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work that the auditor has done and the conclusions that he has reached concerning significant matters.

Publication Date

1982

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditing -- Documentation -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Working papers; Statement on auditing standards, 041" (1982). Statements on Auditing Standards. 41.
https://egrove.olemiss.edu/aicpa_sas/41