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Importance of Audit  Documentation:

Documentation means reducing to writing the audit matters and manner and their proper upkeep.The writings of audit matters and manners are called working papers.The working papers are prepared by the auditor.It's form varies through from entries in scribling pads,extracs,photocopy of documents,represantation from management  and so on.The documentation functionally encompasses the generation of working papers,in the first instance and it's proper upkeep to meet the purpose of reference at any point of time.In the letter part of it's function it covers filing and indexing,pruning of the working paers.The documentation is vital because ;-
1.Adequately document  plan and control of audit work evidences the practices,procedures followed in audit and important findings.
2.It act as a manual of reference for planning the audit for future and also in similar types of new audit engagements.

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