Course ID: SRWP

Supervision and Review of Workpapers

This session will address the challenges of proper documentation which is essential to high-quality audits, reviews and other attest engagements. Practitioners are required to prepare and maintain documentation to demonstrate that sufficient and appropriate evidence was obtained and work was performed under Professional Standards. Its essential that workpapers 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.

Learning Objectives

After completing this course, you will be able to:
• Discuss the minimum documentation requirements of the SASs and SSARSs
• Tips and techniques to review workpapers
• Understand common workpaper deficiencies
• Explain how to prepare and review workpapers appropriately

Major Topics

• AICPA Statements on Quality Control Standards (SQCS)
• Documentation Review Process
• Workpaper Content
• Review approach to documentation
• Documenting the review process

Who Should Attend

This course is designed for CPAs and practitioners who perform supervise attest engagements of privately-held entities.

Fields of Study


Basic experience in performing audits under the AICPA Professional Standards

Business Learning Institute

CPE Credits


This course is available for your group as:


Let's Roll!

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