Audit 306: Reviewing Workpapers - A Role in Quality Control
April 17, 2025
Webinar
2 CPE
Instructor
Jennifer Louis
Audit 306: Reviewing Workpapers - A Role in Quality Control
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.
Reviewing Workpapers
Embracing Responsibilities for Quality Control will provide the tips and tools for satisfying important workpaper reviewer responsibilities. 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 standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has workpaper review 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...
Identify documentation as a means of audit quality
Determine critical responsibilities of a first-level reviewer
Distinguish common review notes at various phases of the audit
Major Topics
The major topics covered in this course 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 reviews notes that will promote an effective and efficient financial statement audit
CPE Credits Available
2 CPE
2
Auditing
Things to Know About This Course
Course Level
Intermediate
Professional Area of Focus
A&A
Advanced Preparation
None
Intended Audience
Anyone who has workpaper review or quality control responsibilities on audits or other attest engagements