audit working papers
... associated person 相联者 audit working papers 审计工作材料 auditor 核数师 ...
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... associated d person 相联者 audit t working papers 审计工作材料 auditor r 核数师 ...
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审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。
Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.
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