Quality of Working Paper Documentation and the Success of Independent Auditing in Mozambican Companies

Abstract

The quality of working paper documentation constitutes one of the main pillars of independent auditing, playing a fundamental role in the credibility, transparency, and reliability of financial statements. In the Mozambican context, characterized by the strengthening of corporate governance mechanisms and the increasing demand for compliance with International Standards on Auditing (ISAs), the proper documentation of audit evidence has become strategically important in ensuring the quality of work performed by independent auditors. This study aimed to analyze the influence of the quality of working paper documentation on the success of independent auditing in Mozambican companies. The research adopted a quantitative, descriptive, and cross-sectional approach, based on the administration of a structured questionnaire to a sample of 45 professionals working in the fields of auditing, accounting, and financial management. The data were analyzed using descriptive and inferential statistical techniques. The results demonstrated that the quality of working papers significantly influences the effectiveness of audit procedures, the reliability of issued reports, the traceability of evidence, and the reduction of risks related to errors and omissions. The findings also revealed that the use of standardized documentation procedures and the implementation of quality control mechanisms contribute to strengthening auditor independence and increasing users' confidence in financial statements. It is concluded that the quality of working paper documentation is a determining factor for the success of independent auditing, positively influencing the quality of audit reports and the credibility of financial information produced by organizations. The study recommends strengthening the continuous professional development of auditors, adopting digital documentation technologies, and enhancing quality control systems within organizations.