1An official document certifying that a person is eligible to undertake paid work in a particular country, region, etc.; specifically (in some states in the United States) a document entitling a person under a particular age (usually 16 or 18) to be employed. Now chiefly in plural Compare working card .
2North American Accounting
In plural A set of documents or files in which an auditor records and holds the preliminary data for an audit.
3A report written by an official committee or group appointed to investigate some aspect of law, education, health, etc., often containing recommendations for action based on its findings.
4A preliminary draft or version of an academic paper made available for commentary, discussion, or feedback.
Mid 19th century. From working + paper.