For each audit there is separate audit Question 12Answer a. Working paper b. Note book c. Both A & B d. None of above

The correct answer is: **a. Working paper**. In auditing, a working paper is a document that records the evidence, analysis, and information gathered during an audit. Each audit typically requires separate working papers to provide a clear record of the procedures performed and the conclusions reached. A notebook may also be used by auditors for notes, but it is not the standard formal document used for audit purposes.