work papers


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Noun1.work papers - a legal document giving information required for employment of certain people in certain countries
legal document, legal instrument, official document, instrument - (law) a document that states some contractual relationship or grants some right
References in periodicals archive ?
Provide An Indexing Or Hierarchical Feature To Effectively Organize Work Papers (completed And Current Work Papers).
securities laws by failing to produce work papers of their audits of several China-based companies under SEC investigation, the commission charged Monday.
Another bill has been introduced in the Ohio House of Representatives seeking to make audit work papers, memoranda and other related documentation public records.
Students also practice computerized tax research, use of checklists and the basics of setting up work papers for a corporate tax return.
In addition, while recognizing the importance of audit work papers to effective auditor oversight, the finance ministers raised concerns about U.
There the court held that work papers means any papers "where you have records recorded on it and the common form of work papers are columnar paper.
Key standalone functionality within AutoAudit includes risk assessment, resource planning, audit management, work papers and testing, and issue tracking.
Capitalizing on the media's appetite for scandal, three legislators have sponsored legislation to mandate that the work papers, schedules and other audit-related documentation involved in the audits of state and local government entities be open to anyone who might want a copy.
This delay is attributable to the inability of Ernst & Young LLP to obtain and review the predecessor auditor work papers in compliance with professional standards and thus complete its SAS-71 review, and to the reassessment by management of all elements of the Company's business, including a review of inventory levels and potential applicable restructuring charges.
Without any public review or testimony, on March 15 the Ohio House of Representatives added a provision to a pending open records bill (HB 9) that would make an independent accounting firm's work papers for audits of governmental entities public record.
In the event of litigation, work papers provide evidence that services were in compliance with professional standards.