Working Papers

Means all material (whether in the form of data stored on paper, film, electronic media or other media or otherwise) prepared by or for, or obtained by a Registered Auditor in connection with, the performance of the audit concerned and includes:

(a) the record of audit procedures performed;
(b) relevant audit evidence obtained; and
(c) conclusions reached.
[Added] DFSA RM143/2014 (Made 21st August 2014). [VER31/06-14]