Working Papers

Working Papers Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Working Papers in a way that is easy for anybody to understand: (1) Records kept by the AUDITOR of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in the course of the AUDIT. (2) Any records developed by a CERTIFIED PUBLIC ACCOUNTANT (CPA) during an audit.