Working papers should be so maintained and referenced that they: a. Represent a good historical document. b.

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Working papers should be so maintained and referenced that they:

a. Represent a good historical document.

b. Can be readily filed and retrieved.

c. Can be readily completed by another auditor if the current auditor becomes unavailable.

d. Are a credit to the auditor in charge.

e. Do not get misplaced or lost.

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