Self-Study

Audit Documentation: Workpapers To Pass Review

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Audit Documentation - Creating Workpapers That Pass Review is an important foundational course. Proper documentation is essential to a high-quality audit and other assurance services, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor's opinion. It is critical for workpapers to provide a clear understanding of the nature, timing and extent of procedures applied, the results of those procedures, source of evidence obtained, and conclusions reached. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation.

Note: This course is a part of a recommended 16-hour audit skills curriculum for beginning staff.

Major subjects

• Proper documentation as a means of audit quality
• Factors impacting the nature and extent of documentation
• Sample workpaper index and other organization tips
• Use of audit programs as means of audit documentation
• Checklist for self-review of workpapers and clearing review notes
• Multiple exercises on identifying workpaper deficiencies

Learning objectives

• Identify the minimum documentation requirements of the audit standards
• Identify tips and techniques for self-review
• Recognize common workpaper deficiencies
• Recall how to prepare workpapers in proper form

Who should take this program?

• Appropriate for beginning audit and assurance providers or anyone who needs a refresher in preparing high quality workpapers

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $58.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.