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Audit Workpapers: Documenting Field Work

Author/Moderator: Don Pallais, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Working papers are the building blocks for an audit. If relevant details are not listed in the working papers, the manager and partner may not be aware of significant transactions or consider their ramifications. A poorly prepared working paper causes inefficiencies for the preparer, reviewer and partner, so proper working paper preparation and documentation is critical. In this CPE course, learn the basics of working paper preparation—form and content—to make sure significant audit items are properly documented.

Topics Discussed

  • Essential components of a workpaper
  • Preparing and maintaining workpapers
  • Different types of workpapers
  • Documenting audit tests
  • Working paper critique
  • Improving working paper technique

Learning Objectives:
When you complete this course you will be able to:

  • Apply basic standards regarding working paper documentation and proper working paper technique.

Who Will Benefit?

  • Staff and senior auditors who create working papers on audit engagements

Prerequisite:  None

Advanced Preparation: None

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: Text - 4; On-Demand - 3
Audit Workpapers: Documenting Field Work
Text , 2015
Product# 733408
Availability: In Stock
AICPA Member:$99.00
Your Price:$129.00
Audit Workpapers: Documenting Field Work
CPE On-Demand , 2015
Product# 163221
Availability: Online Access 1 Year
For registered users only
AICPA Member:$59.00
Your Price:$69.00
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