They show the audit was: The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to:[1] The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file.
Audit working papers are the property of the auditor.
In order to keep professional ethic, it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire.
[3] Following features might be considered as minimum: