August 22, 2018


City of Pelham Pelham Civic Complex

8 Total CPE Credits


Enhancing Audit Quality: Best Practices in Documenting and Reviewing Your Work

  • Instructor

    Gregory Clark

Learning Objectives

  • Describe the most important financial statement audit documentation requirements
  • Discuss areas of critical auditor judgments that impact the extent of audit documentation needed to support audit conclusions
  • Explain the importance of establishing, applying, and monitoring quality control policies and procedures related to audit documentation
  • Be familiar with the results of the numerous case studies, exercises, and illustrations that reinforce key learning points throughout the course

Major Topics

  • Understanding the quality control standards and guidance related to a CPA firm's responsibilities for its system of quality control over the audit practice
  • The primary purpose of audit documentation, and minimum documentation requirements
  • Tips for an efficient workpaper review process that complies with relevant standards
  • How to audit financial statement areas that commonly contain significant judgments or conclusions that require supporting audit documentation, including when consultations may be appropriate
  • Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit
  • Considering ethics as a critical element of high-quality workpaper reviews
  • The critical role of the engagement partner related to the overall quality of an engagement
  • The responsibilities of the engagement quality control reviewer in evaluating the significant judgments the engagement team made and conclusions reached in formulating the report
  • The importance of monitoring compliance with engagement quality control policies and procedures

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • A & A


Involvement in supervision, review, or other quality control functions.

Advanced Preparation


Intended Audience

Public accounting professionals with audit supervision and review responsibilities


Surgent McCoy CPE

This event has ended.