What does an audit working paper generally include? ' The initials identifying the reviewerls) (but not the preparers) of the working pa per together with the date(s) the working pa per was reviewed. ' The initials identifying both the preparer of the working pa per and the reviewerls), together with the dates the working paper was prepared and reviewed, and a cross-referencing between working papers indicating where further work and evidence is summarized elsewhere. 0 Cross-referencing between working papers indicating where further work and evidence is summarized elsewhere. ' The initials identifying the preparer (but not the reviewer) of the working paper together with the date the working paper was prepared