Audit Workpapers: Documenting Field Work
LACPA Member Price:
$44.85 Course Name:
CPE Self Study 2018 Regular price:
$69.00 Product Number #:
163223 Availability:
Online Access 1 Year
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. In this CPE course, learn the basics of working paper preparation—form and content—to make sure significant audit items are properly documented.
Learning Objectives:
▪ Apply basic standards regarding working paper documentation and proper working paper technique.