Learn in the textbookThe System Audit Process (From Planning to Reporting and Follow-up)
DefinitionAudit working papers (監査調書) are the record in which the auditor writes down the procedures performed, the evidence obtained and the judgments drawn from it.
ExplanationWith working papers, someone else can later trace which evidence led to which conclusion. The opinion written in the report must be backed by what these papers record.
AnalogyIt is like a notebook kept while testing a recipe, noting amounts, steps and tasting impressions as you go. Reading it later shows why you settled on that flavor.
Memory hookWorking papers are, as the name says, papers you build up while working, keeping everything from procedures to judgments in order.