See: convenience file.

Field notes used in preparation of the final report documenting work performed, techniques used, and conclusions reached while conducting the audit.

(1) Records kept by the AUDITOR of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in the course of the AUDIT. (2) Any records developed by [..]

Working paper refers to an employment certificate. Such working papers shall be required by an employer in some states before hiring a minor for work. In the context of Accounting, working papers shal [..]

Documents such as notes, calculations, or drafts assembled or created and used in the preparation or analysis of other documents. Usually retained by the originator at the point of use with limited retention value.

These set forth the principal support for the auditors' audit report and provide the documentation allowing others to review the quality of the audit work (USAID Automated Directives System - ADS [..]