Audit working papers should always be sufficiently complete and detailed to enable an auditor with no previous connection with the audit to subsequently ascertain from them what work was performed and to support the conclusions reached by the auditor

Required;
a) Last four benefits that the auditor would obtain from working papers that meet the above requirements(4 marks)

b) For each of the nations listed below, one form of audit evidence which is relevant and
explain in each case whether that form of evidence is reliable and sufficient-(4 marks)