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

Auditing

Prerequisites

Basic experience in performing audits under the AICPA Professional Standards


Provider

Business Learning Institute

CPE Credits

2.0

Level

Intermediate

This course is available for your group as:

 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.


Or, contact BLI: 888-481-3500 or learn@blionline.org
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