Audit working papers would include which of the following?

Question

Quizplus · Accepted Answer

Audit working papers typically contain records of accounting and auditing procedures and tests performed during the audit process. The working papers provide evidence to support the auditor's conclusions and opinions, and also document the rationale behind the decisions made during the audit. Information solely disclosed by the payee or a collection of IRS rulings related to auditing in general would not typically be found in audit working papers. Accountant fees accrued would be recorded in financial statements and not necessarily in the audit working papers.

Audit Working Papers Would Include Which of the Following