A Probe into the Review System of Audit Working Papers
Chen Li · The Guide of Science & Education · 2011
As in other areas,the best control on audit working papers is to review by a more knowledgeable,more experienced person with a higher position than the working paper personnel.This paper applies a professional audit working paper identity,sym-bols and index to make a probe into the review system of audit working papers,mainly covers the field of the simplicity of working review's check,the review record as an important part of audit papers,and the audit project leader's responsbility on the strengthen of the on-site review,sub-level review,peer review and subsequent review on the audit working papers.