Today, audit working paper is not the strange terminology with the economists because of their important role for the audit. Building is a complete working paper systems which can be used for any company is a huge target for any public audit Company. As the fact that, in 2014, AAC Audit Company has a changing in working paper system for the new one, I think I should do a small development program one hand learning about the importance of the audit working papers system and inn the other hand contribute a small part of completing the AAC working system. With the limited content, I will divide my article into 3 chapters +CHAPTER 1: Overview of audit documentation and working papers in auditing financial statements +CHAPTER 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing and Accounting Co., Ltd +Chapter 3:+ SOME REMARKS AND PROPOSALS FOR ESTABLISHING WORKING PAPERS LIBRARY OF COMPANY ACCOUNTING AND AUDIT AAC