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Working papers (documentation in audit) are a record of the auditor's planning of the nature, timing and extent of the audit procedures performed, the results of these procedures, and the conclusions reached through the tool obtained.
* It is a complete work record of the information shown in the financial statements.
* Its presence helps in obtaining any information without consulting the records.
* The presence of worksheets facilitates the process of subsequent years.
* Helps the auditor to know if the work done is sufficient and the validity of the results and thus helps him to reconsider and develop the audit program.
* It contains a detail of the work done and the results reached by the auditor that will appear in his report.
