Surgent's Audit Documentation Basics (Audit Skills Training - Level 1) (Self-Study)

Code: JSODA1M5

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.0
Field(s)
of study
Auditing - Technical (3.0)
Fees
Standard member fee $54.00
checkmarkStandard nonmember fee $54.00

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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.

Who should take this program?

Professionals new to auditing

Major subjects

  • Proper documentation as a means of audit quality
  • Factors impacting the nature and extent of documentation
  • Sample workpaper index
  • Use of audit programs as means of audit documentation
  • Exercise on identifying workpaper deficiencies
  • Checklist for self-review of workpapers and clearing review notes

Learning objective(s)

  • 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

Notes:

Course code Code JSODA1M5
Sponsor Surgent
NASBA ID#: 103212
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None
Advance
prep
None