Ms:Kertas Kerja

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1. Working Papers Kertas Kerja ialah keterangan berdokumen yang diperoleh, dengan isi kandungannya dianalisis dan kesimpulan audit dicapai.

Nota (1): Kertas kerja audit menyokong asas bagi dapatan dan syor audit yang dilaporkan. Kertas kerja audit adalah bahagian penting keterangan yang digunakan untuk mendapatkan kesimpulan dan syor.



(Source: Business Continuity Management Institute - BCM Institute)

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