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This working paper explores the potential of using big data to enhance sampling frames for survey research, particularly within the context of European surveys. It discusses methodologies for enriching traditional sampling sources with new data, provides insights on the ethical and legal implications of utilizing big data, and offers recommendations for applying these techniques in future surveys. The paper highlights challenges such as the underrepresentation of certain demographics,...

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What is working paper?

A working paper is a document prepared by an auditor or accountant that outlines the details of an audit or examination. It serves as a record of the evidence gathered, the testing performed, and the conclusions drawn during the assessment of financial statements.

Who is required to file working paper?

Working papers are typically prepared by professional accountants, auditors, or examiners who are conducting financial statement audits or reviews. It is not usually filed with a regulatory body but is retained as part of the audit documentation.

How to fill out working paper?

To fill out working papers, one should follow a structured approach that includes identifying the relevant sections of the financial statements being audited, documenting the procedures performed, recording findings, and summarizing conclusions. It should clearly reference supporting documents and evidence.

What is the purpose of working paper?

The purpose of working papers is to provide evidence of the audit work performed and the conclusions reached, serve as a basis for the auditor's opinion, and ensure compliance with auditing standards. They also facilitate future audits and reviews by documenting the rationale and methodologies used.

What information must be reported on working paper?

Working papers must typically include details such as the audit strategy, objectives, scope of work, procedures applied, findings, conclusions, supporting documentation references, and any significant judgments or estimates made by the auditor.