<Li> Facilitate third - party reviews and re-performance requirements; and </Li> <Li> Provide a basis for evaluating the internal audit activity's quality control program . </Li> <P> Audit working papers are the property of the auditor . In order to keep professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on . </P> <P> The forms of documentation may be flowchart, manual, narrative note, checklist or questionnaire . </P>

Who is the owner of audit working papers