How to prepare Audit working files? | Audit Documentation | Audit Documentation and Audit Evidence 

How to prepare Audit working files? | Audit Documentation | Audit Documentation and Audit Evidence
Audit documentation is the record of procedures performed, evidence obtained, and conclusions reached as part of an audit. ... It represents a better level of quality control over an audit. It shows auditors in later years how the audit was conducted. It can be used as a training tool for junior auditors.