Audit Workpapers: Documenting Field Work

Workpapers are the building blocks for an audit. If relevant details are not listed in the workpapers, the manager and partner might not know about them or consider their ramifications. Everyone knows a poorly prepared workpaper is a time-waster, for the preparer, for the reviewer and for the partner, so proper workpaper preparation is critical. Learn the basics of workpaper preparation-form and content-to make sure everything significant is properly documented. Topics Discussed  Essential components of a workpaper  Preparing and maintaining workpapers  Different types of workpapers  Documenting audit tests  Workpaper critique  Improving workpaper technique


When you complete this course you will be able to:
  • Apply basic standards regarding workpaper documentation and proper workpaper technique

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American Institute of CPAs

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