Audit Workpapers: Documenting and Reviewing Field Work

  • Tuesday, June 5, 2018

    8:30am – 4:30pm
    (Registration: 8:00am)
  • Sheraton Wilmington South

    365 Airport Road
    New Castle, DE 19720
  • 8

Working papers are the building blocks of an audit. If it’s not in the working papers, audit quality may suffer, as the manager and partner might not know about it or its ramifications may not be fully considered. Understand the professional standards regarding working paper documentation. Make this course part of the firm’s quality control system. Learn the fundamentals of working paper preparation – form and content – to make sure audit considerations, work performed, and conclusions reached are properly documented. You will also explore examples which show field work supervisors what factors to consider and what steps to follow when reviewing working papers. In addition, typical working paper deficiencies are explained to help minimize potential liability.


  • Identify professional standards regarding working paper documentation and proper working paper technique
  • Identify the tasks in supervisory-level reviews of working paper documentation for audit engagements necessary to ensure compliance with current professional standards


  • Definition of and basic requirements of a working paper 
  • Preparing and maintaining working papers 
  • Different types of working papers 
  • Documenting audit tests 
  • Improving working paper technique 
  • Working paper basics 
  • Conducting the review 
  • Common shortcomings of working papers 
  • Case study example

Additional Information

Designed For

Staff auditors who create working papers and supervisors/seniors who supervise audit engagements


American Institute of CPAs

Advanced Preparation




Field of Study



Salvatore Collemi

Course Number


Level of Knowledge


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