2.7 sa 230 (revised) issued by the institute of chartered accountants of india has adopted the same definition. F, which stands for foot and which means that you confirmed the arithmetic Working Papers In Auditing - Bestinsuren An index to contents a legend of symbols and abbreviations used a statement of the purpose of the working papers evidence of the application of the audit program the results of the audit the preparation of work papers has strong Audit working papers pdf . Auditing procedures applied, evidence obtained, and conclusions reached by the auditor. Record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “work papers” are also sometimes used”. Hence, the data become more meaningful and useful for the purpose of the,audit. Audit working papers refer to the documents prepared by or use by auditors as part of their works. Fn 1 this section amends section 230, due professiona...