Audit 104: Audit Documentation - Workpapers To Pass Review
April 2, 2025
Webinar
2 CPE
Instructor
Jennifer Louis
Audit 104: Audit Documentation - Workpapers To Pass Review
Jennifer Louis
Bio
Jennifer F. Louis, CPA
Jennifer F. Louis, CPA has over 14 years of experience in designing and presenting high-quality training programs in a wide variety of technical and "soft skills" topics needed for professional and organizational success. In 2003, she co-founded Emergent Solutions Group, LLC, a consortium of professionals serving organizations on a project or part-time basis, to create a division dedicated to training services. She was most recently Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and consulting firm serving the audit profession. During her six years at AuditWatch, Ms. Louis served in many other capacities, including Vice President of Product, and instructor and consultant for the firm's Audit Productivity Improvement ProgramTM and various other training courses. She also co-authored a manual on value-added auditing.
Before joining AuditWatch, Ms. Louis was the financial/operational audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm's Washington, D.C. office, she served as an instructor for the firm's national "Train the Trainers" program.
Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting. She is also a member of several prestigious professional associations.
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, 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. 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
Upon completion of this course, you will be able to...
Identify the minimum documentation requirements of the audit standards
Identify tips and techniques for self-review
Recognize common workpaper deficiencies
Recall how to prepare workpapers in proper form
Major Topics
The major topics covered in this course include:
Proper documentation as a means of audit quality
Factors impacting the nature and extent of documentation
Sample workpaper index and other organization tips
Use of audit programs as means of audit documentation
Checklist for self-review of workpapers and clearing review notes
Multiple exercises on identifying workpaper deficiencies
CPE Credits Available
2 CPE
2
Auditing
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
A&A
Advanced Preparation
None
Intended Audience
Appropriate for beginning audit and assurance providers or anyone who needs a refresher in preparing high quality workpapers