Audit working paper

Shivam Kashyap (Job) (268 Points)

17 July 2017

Whether any person can demand my working papers of audit through RTI. If yes is I am liable to provide those papers.

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Karan Batra (Creator: TheProTalks) (2325 Points)
Replied 17 July 2017

Have you read SA-230 which is on Audit Documentation,

Working papers are prperty of the Auditor unless otherwise provided in Laws & Regulations.
He may also provide extracts of it to client if it does'nt hampers the Objectivity and Independence.

Thus yes in my opinion you are liable to disclose here.

CA Amrita Chattopadhyay (Audit & Assurance) (13029 Points)
Replied 19 July 2017

Audit papers are not covered under RTI. Audit papers are property of auditors. They can be disclosed or extract can only be provided.

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