6-27 (Working papers) The preparation of working papers is an integral part of a CPA's audit of financial statements. On a recurring engagement, a CPA reviews his audit programs and working papers from his prior audit while planning his current audit to determine their usefulness for the current engagement. Required 1. What are the purposes or functions of working papers? 2. What records may be included in working papers? for a particular engagement? example, " KD What factors affect the CPA's judgment of the type and content of the working papers c To comply with GAAS, a CPA includes certain evidence in his working papers-for evidence that the engagement was planned and work of assistants was super