work papers

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.

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  • 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

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