Audit documentation is the written record of the basis for the auditor’s conclusions that provides the support for the auditor’s representations, whether those representations are contained in the auditor’s report or otherwise.
In each audit working papers following information is included:
Name of audit client
Period under audit
Area for which working paper is prepared
Who prepared the working papers and when
Who reviewed the working paper and when
Conclusion of auditor on area (i.e whether or not there is scope limitation or misstatement).