Working papers are the connecting link between the client’s records and the audited accounts. These provide permanent historical record. These also serve as a great guide to the staff to whom the work of audit has been assigned after the previous year audit. These would come to the help of the auditor in future in case the client files a suit against the auditor’s negligence.

Is these used in the above paragraph correct or should it have used they instead of these?

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    Apr 19, 2022 at 20:19

1 Answer 1


It would be most natural to use the demonstrative these the first time, and thereafter the basic pronoun they.

There's nothing wrong grammatically with what you've written, but stylistically, it invites the reader to ask "Why does the writer keep emphasising that it is these same papers that are being talked about? What's so important about it being precisely these papers, when there aren't any others in the context anyway?"

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