Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing and Accounting Co., Ltd

Today, audit working paper is not the strange terminology with the economists because of their important role for the audit. Building is a complete working paper systems which can be used for any company is a huge target for any public audit Company. As the fact that, in 2014, AAC Audit Company has a changing in working paper system for the new one, I think I should do a small development program one hand learning about the importance of the audit working papers system and inn the other hand contribute a small part of completing the AAC working system. With the limited content, I will divide my article into 3 chapters +CHAPTER 1: Overview of audit documentation and working papers in auditing financial statements +CHAPTER 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing and Accounting Co., Ltd +Chapter 3:+ SOME REMARKS AND PROPOSALS FOR ESTABLISHING WORKING PAPERS LIBRARY OF COMPANY ACCOUNTING AND AUDIT AAC

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