Course ID: EED2

Efficiency and Effectiveness in Documentation Review

With the time pressure of getting the job done, often review of documentation is limited to checking that the financial statement numbers tie into the documentation, and that major technical issues are addressed. Although this approach is clearly important to ensure high quality, it does little to train the staff on how to cut out extraneous procedures and documentation. This program will discuss a process that can be used by the reviewer to balance risk and efficiency. It will discuss SAS and SSARS documentation requirements, as well as illustrate examples of documentation and include a closing case to encourage further discussion of these documentation requirements


LEARNING OBJECTIVES
  • Participants will be able to perform and document an effective review of documentation.

MAJOR TOPICS

? Documentation contents ? Selecting documentation to be reviewed ? The actual documentation review ? Documenting the documentation review


DESIGNED FOR
The in-charge accountant responsible for supervising the engagement.

FIELD OF STUDY
Auditing

PREREQUISITES
None

COURSE PRODUCER
Loscalzo Associates

CPE CREDITS
2.0

LEVEL
Basic

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