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Audit working paper
Whether any person can demand my working papers of audit through RTI. If yes is I am liable to provide those papers.
Replies (2)
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.
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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