Article 3 audit working papers may be divided into assignment-specific and summery audit working papers according to their sequence of preparation.
Frequently used to sort countries into blocs and to write working papers and draft resolutions.
Article 2 the term "audit working papers" mentioned herein refers to work records made by auditors of related audit items in the course of audit.
Please leave one copy of the CAF with the factory manager and retain one copy with the monitoring program in the working papers.
Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.
