Audit Documentation

Auditing standards relating to audit documentation have gotten stricter. Auditors are now required to document specific items that they were not required to document in the past. Additionally, there is an emphasis on completing audit documentation in a timely fashion.

This course offers an overview of the latest audit documentation guidance, including SAS 103, and discusses many common practice issues faced by practitioners. In addition, the audit documentation requirements of the GAO are discussed.

Through interactive case studies, you’ll explore relevant guidance on audit documentation including GAO documentation requirements, review the purpose and basic principles of audit documentation, and delve into common practice issues.

Objectives: 

• Identify guidance relevant to audit documentation
• Explain the purpose of audit documentation
• Apply the fundamental principles of audit documentation
• Analyze common practice issues
• Identify GAO audit documentation requirements