Audit working paper definition
Audit working paper means all documentary and other information acquired, prepared or maintained by the State Auditor during the conduct of an audit or investigation, including all intraagency and interagency communications relating to an audit or investigation and includes draft reports or any portion of a draft report. [PL 1997, c. 703, §1 (NEW).]
Audit working paper means all documentary and other information prepared or maintained in conducting an audit or investigation, including all intra-agency and interagency communications relating to an audit or investigation and all draft reports or portions thereof.
Audit working paper. (審計工作材料) means a record, or document, that is prepared, or obtained and retained, by or on behalf of an auditor for, or in connection with, the auditor’s performance of his functions relating to an
More Definitions of Audit working paper
Audit working paper means all documen- tary and other information acquired, prepared or maintained by the State Auditor during the con- duct of an audit or investigation, including all in- traagency and interagency communications relating to an audit or investigation and includes draft reports or any portion of a draft report.
Audit working paper means working documents collected in an appropriate manner, relevant, reliable and sufficient audit evidence.