work papers

Documents that record *audit evidence and *audit tests. Work papers are important records of the conduct of an audit. In external auditing, they can be used as court evidence in cases of claims of *negligent or unsatisfactory audit work. In internal auditing, the Professional Practices Framework of the *Institute of Internal Auditors requires adequate documentation of auditing work. See also *ticking.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • work papers — noun a legal document giving information required for employment of certain people in certain countries (Freq. 1) • Syn: ↑working papers, ↑work permit • Hypernyms: ↑legal document, ↑legal instrument, ↑official document, ↑ …   Useful english dictionary

  • work permit — noun a legal document giving information required for employment of certain people in certain countries • Syn: ↑working papers, ↑work papers • Hypernyms: ↑legal document, ↑legal instrument, ↑official document, ↑instrument * * * ˈwork …   Useful english dictionary

  • work — work1 W1S1 [wə:k US wə:rk] v ▬▬▬▬▬▬▬ 1¦(do a job for money)¦ 2¦(do your job)¦ 3¦(help)¦ 4¦(do an activity)¦ 5¦(try to achieve something)¦ 6¦(machine/equipment)¦ 7¦(be effective/successful)¦ 8¦(have an effect)¦ 9¦(art/style/literature)¦ …   Dictionary of contemporary English

  • work-life balance — n. A state of equilibrium in which the demands of both a person s job and personal life are equal. Example Citation: Even the longest economic expansion in history cannot continue forever. And when it ends, what will happen to the smaller… …   New words

  • papers — n. documents 1) to show one s papers 2) (US) to take out first papers ( to begin the process of becoming a naturalized citizen ) 3) first (US); naturalization; second (US); ship s; working papers school work 4) to correct, grade (esp. AE), mark… …   Combinatory dictionary

  • Papers from the Institute of Archaeology — Infobox Journal title = Papers from the Institute of Archaeology editor = discipline = archaeology language = English abbreviation = PIA publisher = UCL Institute of Archaeology country = London, UK frequency = annual history = founded 1989… …   Wikipedia

  • Work accident — A work accident in a mine A work accident (also called occupational accident, accident at work) is a discrete occurrence in the course of work, which leads to physical or mental harm .[1] According to the International Labour Organization (ILO),… …   Wikipedia

  • work permit — Documentary authorization to work given to an alien by the Immigration and Naturalization Service (INS). It is unlawful for an employer to hire an alien who lacks INS work authorization. Immigration Reform and Control Act of 1986 (IRCA), 8… …   Black's law dictionary

  • Work Research Institute — The Work Research Institute (WRI) (Norwegian: Arbeidsforskningsinstituttet, AFI) is a social science research institute based in Oslo, Norway. It is state owned, but independent in its research. Its purpose is to produce systematic knowledge on… …   Wikipedia

  • work product rule — Under this rule any notes, working papers, memoranda or similar materials, prepared by an attorney in anticipation of litigation, are protected from discovery. Fed.R.Civ.Proc. 26(bX3). See Hickman v. Taylor, 329 U.S. 495, 67 S.Ct. 385, 91 L.Ed.… …   Black's law dictionary

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