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Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board, Washington, D.C. The Influence of Fannie and Freddie on Mortgage Loan Terms Alex

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What is note staff working papers?

Note staff working papers are documents that contain detailed explanations and analysis prepared by auditors during an audit engagement to support their findings, conclusions, and recommendations.

Who is required to file note staff working papers?

Auditors are required to file note staff working papers as part of the audit process.

How to fill out note staff working papers?

Note staff working papers are filled out by auditors using standardized templates provided by the auditing firm. The auditors document their procedures, findings, and conclusions in the working papers.

What is the purpose of note staff working papers?

The purpose of note staff working papers is to provide a comprehensive record of the audit work performed, including the evidence gathered, analysis conducted, and judgments made by the auditors.

What information must be reported on note staff working papers?

Note staff working papers typically include details of the audit procedures performed, evidence obtained, significant accounting issues identified, and any additional documentation that supports the audit findings.