Abstract
The objective of the research was to analyze the implementation of working papers according to the International Quality Control Standard 1. The methodology was qualitative since a semi-structured interview was applied to five professional experts in public accounting. The results revealed that there is an omission in the application of some formats related to this standard, together with the non-application of the same, generating sanctions for non-compliance with the functions, specifically in the documentation of the working papers, so that the auditing firms see their credibility and discredit in professional ethics affected. It was concluded that public accountants who practice auditing must be permanently updated in terms of reports and must appear before national control agencies in order to show leadership and professional ethics.
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