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.
DESIGNED FOR
Appropriate for beginning audit and assurance providers or anyone who needs a refresher in preparing high quality workpapers
BENEFITS
Upon completion of this course, you will be able to...
- 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
HIGHLIGHTS
The major topics covered in this course include:
- 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
PREREQUISITES
None
ADVANCE PREPARATION
None