Each client schedule used as a working paper should indicate:
- The client personnel who prepared the working paper;
- The date of preparation
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- Working papers provide the audit evidence. They can be categorized into: Auditors‘ prepared working papers, Client‘s schedules used as working papers, Audit programmes. Working papers are then organized into files usually referred to as either current files of permanent files. Required: What details should each working paper which is prepared by an auditor indicate?