<![CDATA[This study aims to analyze the influence of the completeness of audit working papers on the accuracy of audit findings in expense accounts at a Public Accounting Firm. Working papers play a vital role in the audit process as they document audit evidence and serve as a basis for forming audit opinions. This research employs a descriptive qualitative approach through interviews, observations, and document analysis. The results indicate that effectively structured, and standardized working papers assist auditors in effectively tracing transactions and enhancing the precision of their findings. However, challenges such as time constraints, delayed client documents, and lack of technical understanding negatively affect the completeness of audit documentation. Therefore, preparing comprehensive working papers is essential to improving audit quality, especially for high accounts such as expenses.]]>
Copyrights © 2026
