- Working paper
A working paper or work paper or workpaper may refer to:
*A preliminary scientific or technical paper. Often, authors will release working papers to share ideas about a topic or to elicit feedback before submitting to a
peer reviewed conference or journal. Sometimes the term working paper is used synonymously as technical report. Working papers are typically hosted on websites, belonging either to the author or the author's affiliated institution. The United Nationsuses the term "working paper" in approximately this sense for the draft of a resolution.
*Documents required for a minor to get a job in certain states within the
United States. Such papers usually require the employer, parent/guardian, school, and a physicianto agree to the terms of work laid out by the employer.
*Documents required on an
auditof a company's financial statements. The working papers are the property of the accounting firm conducting the audit. These papers are formally referred to as Audit Documentation or sometimes as the audit file. The documents serve as proof of audit procedures performed, evidence obtained and the conclusion or opinion the auditor reached (AU 339.05). For more information, see AS 3 and AU 339 or www.aicpa.org.
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