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Ownership of the audit documentation rests with the auditor. The working papers do not form part of the accounting records of the client, and do not belong to the client.
Auditing standards require the auditor to ensure that working papers are kept safe and their contents are kept confidential. Information should only be made available to third parties in accordance with ethical guidelines.
ISA's require the auditor to ensure that working papers are kept safe and their contents are kept confidential. Information should only be made available to third parties in accordance with ethical guidelines. and its compulsary to keep records at least for 5 years.
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