The creation, organization, and review of audit working papers is one of the main tasks of the auditor, especially since an auditor can be legally liable if working papers are not prepared properly. In the Guide to Audit Working Papers, we discuss all aspects of what to include in working papers, as well as how to organize and review them. This auditing CPE course addresses several legal issues related to confidentiality and working paper ownership, both of which may become issues that the auditor will encounter.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the different classifications of working papers and the types of documents that should be stored in each one.
Specify the factors that can impact the contents of working papers for an audit engagement.
Recognize which types of documents should not be included in working papers.
Specify the ways in which auditing software can improve the creation and organization of working papers.
Major Topics
The Experienced Auditor Standard
Types of Working Papers
Organization of Working Papers
Final File
Auditor Legal Liability Issues
Confidentiality Issues
Ownership of Working Papers
