Final answer:
A working paper is complete when it satisfies the engagement objective, being clear, concise, accurate, and adhering to format requirements while demonstrating awareness of audience expectations, objective language, and correct citations.
Step-by-step explanation:
A working paper is considered complete when it satisfies the engagement objective for which it is developed. This means that it must be clear, concise, and accurate, and should comply with the internal audit activity's format requirements. However, the primary goal is to ensure that the working paper accomplishes what it set out to do, whether that is to document audit evidence, support the auditor's conclusions, or assist in the preparation of the audit report.
Moreover, a working paper should reflect a comprehensive understanding of the subject and demonstrate the writer's awareness of the audience and community expectations. The language needs to be objective and trustworthy, with correct citations included. It's also imperative that the details of grammar, punctuation, and mechanics are attended to, because precision and correctness are valued across disciplines.