Addressing Common Documentation Deficiencies
Wednesday, April 29, 2026
11 a.m.-12:50 p.m. Central
2 CPE (2 technical)
Course code: 26WA-1199
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The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230, highlighting a critical need for improvement.
This course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards, enhance audit quality, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing, this course will help you strengthen your documentation practices and uphold the highest standards of the profession.
Major subjects
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AU-C 230
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Auditing
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Yellowbook
Learning objectives
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Describe the minimum documentation requirements from AU-C 230
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Recall common work paper deficiencies identified by the AICPA
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