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Audit Documentation—Creating Workpapers That Pass Review

Online

# of CPE Credits

2

Description

Please note: This course will expire on Wednesday, April 30, 2025 at 11:59 pm ET. Please complete the course AND submit credit before the deadline. 
 
For licensing purposes, all CPE applies to the calendar year in which a course was taken and completed.
 
Save a copy of your Certificate of Completion for your records. Once submitted, your CPE hours will also reflect in your official CPE transcript. 
 
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.

Event Level: Basic
Who Should Attend: Anyone who prepares workpapers
Required Knowledge: None
Advanced Preparation: None
Vendor: Emergent Group, LLC
Speaker: Louis, Jennifer

Objective

* List the minimum documentation requirements of the audit standards* Recognize tips and techniques for self-review * Recall common workpaper deficiencies * Explain how to prepare workpapers in proper form

Credit Types

  • Auditing: 2

Event Speaker(s)

Jennifer Louis

Event Level:Basic
Event Code:OD002324
Event Vendor:Emergent Solutions Group, LLC
Fields of Study:Auditing
Tags:New Course, 2 hour
Other fields:
  • Yellowbook

Registration Fees

RegistrationTypePrice
On Demand (2 hours)Members$100.00
On Demand (2 hours)Non Members$225.00


CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.