Audit Documentation=ឯកសារសវនកម្ម…

ឯកសារសវនកម្ម៖ ឯកសារការងារ ឯកសារអឡិចត្រូនិច ភស្តុតាងសវនកម្ម លទ្ធផលរកឃើញសវនកម្ម ឬបញ្ហាសវនកម្មផ្សេងៗ។
Audit Documentation: working paper, electronic files, audit evidence and significant audit findings or issues.
More about Audit Documentation: 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).