在金融领域，工作底稿是在评估企业或个人财务记录的过程中创建的文件。负责检查企业簿记的会计专业人员可以利用一套预先存在的文件作为查阅会计记录的资源的一部分，或者作为审计过程的一部分，准备工作文件。世界各地的许多法院和税务机构都承认工作文件具有权威性，可作为法庭听证会或税务审计的证据。

其英文多用working papers来表示，相关英文释义如下：

Working papers are informational reports prepared by accountants and auditors as supporting documents for formal reports and financial statements. In other words, working papers are reports prepared by accountants that summarize evidence found in client documents and are used by accountants to prepare financial statements.

以下为相关双语示例，供参考：

基金编制财务报表所有细列项目的调节 表或工作底稿，并 编制与账本一致的有关计算 或调整的附表(第 89 段)；基金的报告撰写人把总分类账账户并入财务报表的 细列项目，如此财务报表上的所有数字都可追溯到源文件。

The Fund compile reconciliations or working papers for all line items on the financial statements and prepare supporting schedules of calculations or adjustments that are in agreement with the book of entries (para. 89) 

证监会亦可要求与该上市法团有合约关系的交易对手提供与 该法团交易有关的文件，以及可要求索取该法团核数师的审计工作底稿。

The SFC can also request contractual counterparties of the listed corporation to produce documents relating to dealings with the corporation, and can request access to the working papers of the corporation’s auditors.