Duties of Auditors on Working Papers

Procurement and Audit notes revision

It is the duty of the auditor to:
(a) Prepare working papers which are sufficiently complete and detailed to provide an overall understanding of the audit;
(b) Record in the working papers information on planning the audit work, the nature, timing and extent of the audit procedures performed, the results thereof, and the conclusions drawn from the audit evidence obtained;
(c) Record auditor’s reasoning on all significant matters which require the
exercise of judgment, together with the auditor’s conclusion thereon;
(d) Document areas involving difficult questions of principle or judgment; and
(e) Record the relevant facts known to the auditor at the time the conclusions were reached on matters of judgment or principles.

Procurement and Audit notes revision

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