Addressing Common Documentation Deficiencies
Saturday, Dec. 19, 2026
10-11:50 a.m. Central
2 CPE (2 technical) | 2 Yellow Book
Course code: 26WA-7350
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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
-
AU-C 230.
-
Auditing.
-
Yellowbook.
Learning objectives
-
Describe the minimum documentation requirements from AU-C 230.
-
Recall common work paper deficiencies identified by the AICPA.
Who should take this program?
- Accounting Professionals.
Pricing
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$89.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
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Instructor
Jaclyn Veno, CPA
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Prior experience with GAAS
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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