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Audit Workpapers: Documenting Field Work

  • 10/26/2020
  • 12:00 PM - 4:00 PM
  • WEBINAR AICPA

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Do you need to make sure significant audit items are properly documented?  Working papers, the building blocks of an audit, must list relevant details so that  the manager and partners are aware of significant transactions and can consider possible ramifications. A poorly prepared working paper causes inefficiencies for the preparer, reviewer, and partner; thus, proper working paper preparation and documentation is critical. This CPE course offers practical guidance on the basics  of working paper preparation, from form and content to proper documentation of significant audit items.   

Learning Objectives: 

  • Apply basic standards regarding working paper documentation and  proper working paper technique

Topics Discussed: 

  • Essential components of a working paper
  • Preparing and maintaining working papers
  • Different types of working papers
  • Documenting audit tests
  • Working paper critique
  • Improving working paper technique

Level: Basic

Instructor: Jennifer Elder

Developer: AICPA

CPE Credits: 4

Area of Study: Auditing 4



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