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Planning

Illustrations and further practice

Look at Illustration 1 in Chapter 5 which shows the content of an example
working paper.

5.3 Custody and retention of working papers

Assurance work must be kept confidential.

 Paper documents should be kept in a secure location

 Electronic documents should be protected using suitable security measures.

 Auditors should keep all audit working papers required by auditing standards for
at least five years from the date of the auditor’s report.

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