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work paper

nouncandidate·updated May 9, 2026

The written record of the basis for the auditor's conclusions that provides the support for the auditor's representations, whether those representations are contained in the auditor's report or otherwise.

Framework senses

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →
§1
The written record of the basis for the auditor's conclusions that provides the support for the auditor's representations, whether those representations are contained in the auditor's report or otherwise.