Surgent’s Audit Documentation Basics (Audit Skills Training: Level 1) (A1M5) (SSAA04/19)

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Event Description

Proper documentation is essential to a high quality audit, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor’s opinion. It is critical for workpapers to 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. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation.

Designed For

Professionals new to auditing

Objectives

  • Discuss the minimum documentation requirements of the SASs
  • Discuss tips and techniques for self-review
  • Describe common workpaper deficiencies
  • Explain how to prepare workpapers in proper form

Major Subjects

Proper documentation as a means of audit quality
Factors impacting the nature and extent of documentation
Sample workpaper index
Use of audit programs as means of audit documentation
Exercise on identifying workpaper deficiencies
Checklist for self-review of workpapers and clearing review notes

Prerequisites

None

Instructions

When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.