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Working papers are versions of research papers that have not yet been peer-reviewed or published in a journal. They are often released on websites so that other academics can comment on them. They can provide early access to new research and may form part of a series.
While there are many different types of working papers, three of the most common are interview summaries (which are written notes from interviews conducted by the auditor), worksheets (which summarize specific audit tests for a sample of transactions), and reperformance documents (copies of financial statements with
Anyone under the age of 18 in Connecticut must obtain Working Papers before starting employment.
A working paper or technical paper. This encompasses literature that has not been peer reviewed or published in an academic journal. Working papers may be disseminated for the purpose of receiving feedback to improve the publication.
Working paper This broad category describes research papers that have not been peer reviewed or published in a journal. Working papers can be in various stages of completion.
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Examples of working papers are audit programs, analyses, memoranda, letters of confirmation and representation, abstracts of company documents, and schedules or commentaries prepared or obtained by the auditor.
Working papers are records kept by the auditor of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in the engagement.

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