This is Auditing. Please provide me the answers ASAP. Thank you very much!

Audit working papers include those papers and documents, which consist of details about accounts, which are under audit. They are the written, private materials, which an auditor prepares for each audit. They describe the accounting information, which he obtained from his client, the method of examination he used, and his conclusions about the financial statements. Briefly discuss the significance and importance of audit working papers both in the context of auditing, and litigation