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. In this webcast you will learn the basics of workpaper preparation-form and content-to make sure everything significant is properly documented.


When you complete this webcast, you will be able to:

 Apply basic standards regarding workpaper documentation and proper workpaper technique


Topics Discussed

 Essential components of a workpaper

 Preparing and maintaining workpapers

 Different types of workpapers

 Documenting audit tests

 Workpaper critique

 Improving workpaper technique

Additional Information

Designed For

Staff auditors who create working papers
Those who supervise audit engagements


American Institute of CPAs

Field of Study


Course Number


Level of Knowledge


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