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Audit Documentation - AICPA

Audit Documentation - AICPA

us.aicpa.org

.05 Audit documentation is the record of audit procedures performed, rel-evant audit evidence obtained, and conclusions the auditor reached. Audit doc-umentation, also known as working papers or workpapers, may be recorded on paper or on electronic or other media. When transferring or copying paper doc-

  Paper, Documentation, Working, Audit, Working paper, Audit documentation, Audit doc umentation, Umentation

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