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Audit Workpapers: Documenting Field Work (Self-Study)

Code: JI163223

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 2.5
Field(s)
of study
Auditing - Technical (2.5)
Fees
Standard member fee $49.00
checkmarkStandard nonmember fee $59.00

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Description

This CPE course assists you in learning the basics of working paper preparation--form and content--to make sure significant audit items are properly documented.

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.

Who should take this program?

Staff and senior auditors who create working papers on audit engagements

Major subjects

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

Learning objective(s)

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

Notes:

Course code Code JI163223
Sponsor AICPA
NASBA ID#: 112891
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None
Advance
prep
None