Is an Auditor bound to provide copies of the working papers to the CEO of the company? Explain.

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Posted by:
Usama Saad
30-September-2013

MBA Finance Accounting Auditing Internal Audit Finance

Question ajoutée par Abdul Khalique , Finance Manager , Value Real Estate & Construction
Date de publication: 2016/03/14

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par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER

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.

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par Muhammad Shehbaz , Account's Executive and Senior IT Officer , SOFIA REF LLC

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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