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.
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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