noun
Etymology: working, gerund of work (III)
1.
a. : a paper on which tentative figures, memoranda, data, or analyses of accounts are set down during the conduct of a survey (as an audit) of a business
b. : a tentative statement prepared to serve as a basis for discussion or negotiation
2. working papers plural : official documents legalizing the employment of a minor
before being employed the boy had to produce his working papers