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Surgent’s Responsibilities When Reviewing Workpapers (Audit Skills Training – Level 4) (A4M2) (SSAA053/21)

Event Description

Audit documentation provides the principal support for an auditor’s report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that professional and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities.

Designed For

Accountants responsible for reviewing workpapers for audit quality and profitability


  • Discuss documentation as a means of audit quality
  • Explain critical responsibilities of a first-level reviewer
  • Describe common review notes at various phases of the audit

Major Subjects

  • Documentation as a means of audit quality
  • Responsibilities of the workpaper reviewer
  • Important tips for providing reviews notes that will promote an effective and efficient financial statement audit
  • Appropriate review notes at various phases of the engagement, including before and after audit report date and report release


Experience on basic audit engagements