Working papers;

              STATEMENT ON AUDITING PROCEDURE
SEPTEMBER 1967
Working Papers
Purpose of This Statement
1. The purpose of this Statement is to provide guidance for the independent auditor regarding working papers for examina-tions of financial statements or other engagements to which any of the generally accepted auditing standards apply. There is no intention to specify the form or details of content of working papers since they should be designed to meet the circumstances and the auditor's needs on the individual engagement; nor is there any intention to imply that the auditor would be precluded from supporting his opinion and his representation as to compli-ance with auditing standards by other means in addition to work-ing papers. Since this is the first statement the Committee has issued dealing with the subject of working papers, it recognizes that some of the guidelines set forth herein may go beyond cur-rent general practice.
Issued by the Committee on Auditing Procedure American Institute of Certified Public Accountants
COPYRIGHT 1967 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC.
666 FIFTH AVENUE, NEW YORK, N. Y. 10019