Audit Documentation - Creating Workpapers That Pass Review is an important foundational course. Proper documentation is essential to a high-quality audit and other assurance services, 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, the source of evidence obtained, and conclusions reached. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation.
Note: This course is a part of a recommended 16-hour audit skills curriculum for beginning staff.
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Appropriate for beginning audit and assurance providers or anyone who needs a refresher in preparing high-quality workpapers.