Audit documentation provides the principal support for an auditor's report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory requirements are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This course provides the tips and tools for satisfying these important workpaper reviewer responsibilities.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation you will be able to...
- Discuss documentation as a means of audit quality
- Explain critical responsibilities for first-level reviewers
- Describe common review notes at various phases of the audit
Major Topics
The major topics covered in this class include:
- Documentation as a means of audit quality
- Responsibilities of the workpaper reviewer
- Appropriate review notes at various phases of the engagement, including before and after audit report date and report release
- Important tips for providing review notes that will promote an effective and efficient financial statement audit
