.. are those papers which contain essential facts about the accounts so that the auditors may not have again to go over the accounts.

.. are those papers which contain essential facts about the accounts s

1.	.. are those papers which contain essential facts about the accounts so that the auditors may not have again to go over the accounts.
A.	working papers
B.	audit note book
C.	audit programme
D.	both (a) and (b)
Answer» B. audit note book

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.. are those papers which contain essential facts about the accounts so that the auditors may not have again to go over the accounts.

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