Can you explain the importance of working papers?

According to ISA230 ,the auditor should prepare on a timely basis, audit documentation that provides: *A sufficient appreciate record of the basis the auditor'sreport *Evidence that the aud was performed in accordance with ISAs and applicable legal and regulatory requirements. _The auditor should prepare the audit documentation so as to enable an experienced auditor, having no previous connection with the audit, to understand: *Tge nature timing and extent of the audit procedures *The results of the audit procedures and the audit evidence *Significant matters arising during the audit and the conclusions reached