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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.
Auditing -- Standards -- United States; Auditing -- Documentation -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Working papers; Statement on auditing standards, 041" (1982). Statements on Auditing Standards. 41.