Revision : 3
Record Description : These include, but are not limited to, the personal notes of Deputy Auditors, Senior Deputy Auditors, Assistant Senior Deputy Auditors, and Auditors in charge that are acculmulated when reviewing working papers of Assistant Auditors. These notes may call for further questions regarding appropriate accounting principles, auditing procedures, compliance with legal or other requirements. The resolution of all matters described in review notes are retained in the Audit Work Papers (series 070-DA-01).