Maurice has recently graduated from University and started working for a small public accounting firm who specialise in providing taxation services to a range of clients. He has just returned from a review interview with one of the partners and is upset because the partner was not happy with the quality of the work papers he has prepared to support the income tax return for a client.

Explain to Maurice the reasons why quality work papers are important, what should be included in a set of work papers that support the income tax return for a client, and what they may be used for in the future. 10 marks