審計證明文件
audit documentation
它為核數師表示支持，這些陳述是否包含在審計報告或為核數師的結論的基礎的書面記錄。 （可被稱為工作底稿或工作文件）
The written record of the basis for the auditor's conclusions that provides the support for the auditor's representations, whether those representations are contained in the auditor's report or otherwise. (May be referred to as work papers or working papers)