to receive member fee.
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.