Providing Access to You Audit Working Papers
It may be a successor auditor, a third party representing a prospective purchaser, lender or investor, or an auditor of a joint venture participant. To assist you in knowing what procedures you should follow when such requests are received, the AUASB has issued a guidance statement GS 011: Third Party Access to Audit Working Papers. It replaces the guidance statement (AGS 1038) which was issued in 2006.