Proper documentation is essential to a high-quality audit, 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. This CPE audit documentation course is essential for creating workpapers, providing participants with 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.
Learning Objectives
Upon completion of this course, participants will be able to:
List the minimum documentation requirements of the audit standards;
Recognize tips and techniques for self-review;
Recall common workpaper deficiencies; and
Explain how to prepare workpapers in proper form.
