1.  working papers(n = noun.communication) - records kept of activities involved in carrying out a project; "the auditor was required to produce his working papers"
is a kind of record

2.  working papers(n = noun.communication) work papers, work permit - a legal document giving information required for employment of certain people in certain countries;
is a kind of instrument, legal document, legal instrument, official document

in working order, papers, ship's papers, walking papers, work papers, working, working agreement, working capital, working class, working day, working dog, working girl, working group, working man, working memory, working out, working party, working person, working principle, working rule