documents prepared or obtained by the auditor in performing an examination of a client's financial records. The work papers may be called into court and may be subject to examination by the IRS when they relate to tax pool analysis. Included in the work papers are schedules, analyses, transcriptions, memos, and confirmation results related to balance sheet and income statement items. The work papers serve as the basis of the work performed and support the auditor's opinion. Upon review of the work papers, a reviewer can determine the quality of the work performed.