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Audit Workpapers: Documenting Field Work

  • 04/15/2019
  • 9:30 AM - 1:30 PM



Workpapers are the building blocks for an audit. If relevant details are not listed in the workpapers, the manager and partner might not know about them or consider their ramifications. Everyone knows a poorly prepared workpaper is a time-waster for the preparer, for the reviewer and for the partner, so proper workpaper preparation is critical. In this webcast you will learn the basics of workpaper preparation—form and content—to make sure everything significant is properly documented.

Topics Discussed 
• Essential components of a workpaper 
• Preparing and maintaining workpapers 
• Different types of workpapers 
• Documenting audit tests  • Workpaper critique 
• Improving workpaper technique

When you complete this webcast, you will be able to: 
• Apply basic standards regarding workpaper documentation and  proper workpaper technique

Designed For: Staff auditors who create working papers. Those who supervise audit engagements

Level: Basic

Instructor: Jennifer Elder

Developer: AICPA

CPE Credits: 4

Area of Study: Auditing  4

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