Working papers provide the audit evidence. They can be categorized into:
i. Auditors’ prepared working papers.
ii. Client’s schedules used as working papers.
iii. Audit programmes.
Working papers are then organized into files usually referred to as either current files
of permanent files.
a) What details should each working paper which is prepared by an auditor indicate?
b) What details should each client schedule used as a working paper indicate? (4
c) What details should an audit programme indicate? (5 marks)
d) With appropriate illustrations, differentiate the use and contents of a permanent
file from a current file and write brief notes on the evidence that is provided by
working papers. (6 marks)