Cause of Why We Need Audit Working Papers (AWPs) & Effect of Not Having AWPs

Cause (Why AWPs are needed)	Effect if AWPs are NOT prepared
Provide a record of audit procedures performed	Auditor cannot prove what audit work was done
Document audit evidence obtained	Audit opinion is not properly supported
Support audit conclusions and professional judgment	Conclusions may be challenged by regulators or courts
Assist in audit planning and audit programme execution	Audit work may be unstructured and inefficient
Facilitate supervision and review by seniors/partners	Difficulty in reviewing and controlling audit quality
Ensure compliance with auditing standards	Risk of non-compliance with professional standards
Provide legal protection to the auditor	Auditor exposed to legal and disciplinary action

Summary 

Cause: AWPs are needed to document audit work and evidence to support the audit opinion.

Effect: Without AWPs, the auditor cannot justify conclusions or defend the audit work.