Description
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. It is critical for workpapers to provide 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.
Highlights
Objectives
- Discuss the minimum documentation requirements of the SASs
- Discuss tips and techniques for self-review
- Describe common workpaper deficiencies
- Explain how to prepare workpapers in proper form
Designed For
Professionals new to auditing
Registration for this course has passed.
Course Pricing
WYOCPA Member Fee
$54.00
Non-Member Fee
$70.00
Your Price
$70.00
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