audit working papers

The Effect on Audit Evidence of Working Papers

审计工作底稿的证据作用

Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.

审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。

Audit working papers which can be use as evidence of action contain certain legal meanings;

可作为诉讼证据的审计工作底稿所包含的法律意义；

Establish policies and procedures for delivering audit working papers;

建立有关提交审计工作底稿的措施及程序；

Obtaining audit evidence, preparing audit working papers to ensure the evidences obtained support the audit findings, suggestion and purpose;

收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的；