Question

Difference between audit working papers and audit note book

Answer 1

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Answer 2

Audit working papers refers to documents which are prepared by the auditors which consist of any observation or queries that occurs during the audit of any entity.  It contains documentation.

Audit note book are working papers prepared by auditors during audit are compiled together. These audit note are mandatory to be kept for auditors for eight years in order to maintain compliance of statutory requirements. It contains investigation, clarification, explanation, etc.