Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was:Properly planned; Carried out properly There was adequate supervision; That the appropriate review was undertaken; and That the evidence is sufficient and appropriate to support the audit opinion