Auditing paperwork

The auditor should prepare the audit documentation on a timely basis and in such a way so as to enable an experienced auditor, having no previous connection with the audit, to understand: The nature, timing, and extent of the audit procedures performed to comply with ISAs and applicable legal and regulatory requirements

The auditor is the one who prepares and maintains the auditor’s working papers, and those working papers are evidence of their work performed and support their opinion

These documents are own by the audit firm and not by the client