• During his review the reporting partner needs assurance that the work delegated by him
has been properly completed.
• Working papers provide evidence that an effective audit has been carried out.
They provide evidence of work performed and conclusions drawn and difficulties
encountered during the audit. This could be used as evidence in a court of law.
• Working papers increase the efficiency and effectiveness of the audit by ensuring that
members of the audit staff carry out their duties in a systematic/way arid understand the
significance of the tasks they are performing.
Kavungya answered the question on May 14, 2019 at 13:39
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