Abstract: Audit working papers are integral to the audit process, providing necessary documentation and evidence of the work performed. In the context of bank audits in India, these documents are crucial for ensuring accuracy, compliance, and quality in financial reporting. This paper examines the significance of audit working papers, evaluates current practices in the Indian banking sector, and assesses compliance with relevant regulations. The study identifies key challenges and offers recommendations to enhance the effectiveness of audit working papers in ensuring reliable and compliant audits.

Keywords: Audit Working Papers, Bank Audits, India, Compliance, Regulatory Standards.