(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.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). working papers. Retrieved September 21, 2026, from http://smartdefine.org/working_papers/definitions/1166604 |
| Chicago | Barry Goldsmith. 2010. "working papers" http://smartdefine.org/working_papers/definitions/1166604 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, working papers, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/working_papers/definitions/1166604>. |
| MLA | Barry Goldsmith. "working papers" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/working_papers/definitions/1166604> |