Audit Resources 

Auditing is more complex and scrutinized than ever before. At the same time, meeting professional standards is critical to your firm’s professional reputation.

The following free tools and templates help ease the burden, ensure compliance and improve efficiency.

Articles, blog posts and archived webinars

Audit planning: Developing your audit strategy and plan
CPA Hall Talk

Audit Documentation: What the Standards Require and Peer Reviewers Desire (Webinar)

Carolee Lindsey, CPA, CGMA, and Jerome Reutzel, CPA, MBT
Archived webinars do not qualify for CPE

How much audit documentation is enough?
MNCPA Footnote: December/January

When shortcuts lead to detours 
MNCPA Perspectives

That feeling when you're done documenting the audit

Audit Documentation: If It’s Not Documented, It’s Not Done   
CPA Hall Talk

Audit documentation: Tips for getting it right 
Journal of Accountancy

4 strategies for efficient, effective audit documentation 
Journal of Accountancy 

Seven Excuses for Unnecessary Audit Workpapers   
CPA Hall Talk

Free tools for enhancing audit quality

Performing a quality audit starts long before fieldwork begins. Use these free tools to:

  • Establish the right tone at the top
  • Evaluate clients before acceptance
  • Design a system of quality control
  • Plan for peer review

Access audit quality tools

Documentation tools

  • Working paper template:
    Helps auditors document the results of testing while meeting the requirements of AU-C section 230, Audit Documentation.
  • Employee Benefit Plan Audit Quality Center Tool for SOC 1 ™ consideration:
    Assists firms in documenting procedures and findings related to controls at a service organization.
  • Governmental Audit Quality Center Dual-Purpose Testing Practice Aid:
    Supports compliance with AU-C section 230 by illustrating auditor documentation for a dual-purpose test of compliance and internal control over compliance for several compliance requirements.
  • Internal Inspection Aid:
    Supports those performing the inspection as they identify and address documentation deficiencies.
  • Staff training PowerPoint with speaker notes:
    Guides firms as they train audit personnel on complying with AU-C section 230.
  • Nano-learning segment:
    Provides access to an overview of AU-C section 230, including audit documentation misconceptions that have been detected through the AICPA Peer Review Program.
  • FAQs:
    Get answers to some of the most common questions the AICPA receives about documentation.

Access documentation tools

Risk assessment resources

  • Audit Risk Assessment Tool:
    This comprehensive template will help you identify, assess and document your planned response to risks of material misstatement and make your audit more effective and more efficient.
  • Infographic—The four most common risk assessment violations:
    Learn about the most common areas of non-compliance with AU-C 315 and AU-C 330 identified by the Peer Review Program.
  • Staff Training Workshop Presentation:
    Use this PowerPoint presentation with speaker notes and this staff training case study to educate your firm on proper risk assessment and response as well as common misconceptions to avoid. 
  • Internal inspection aid:
    This tool will help you identify non-conformity with AU-C 315 and AU-C 330 during your firm’s internal inspection. The aid also provides guidance on how those findings should be addressed.
  • Quiz: Is your audit addressing your client’s risks?
    Take this quick quiz from the Journal of Accountancy to see if you’re up to speed on how to assess and respond to risk.

Access risk assessment resources