The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the biggest issues facing the profession. Over half of the engagements reviewed by the AICPA did not meet the requirements of AU-C 230. This course will look at common misconceptions related to audit documentation.
* Describe the minimum documentation requirements from AU-C 230 * Recall common work paper deficiencies identified by the AICPA
* AU-C 230
Who Should Attend
Accountants in public practice
Prior experience with GAAS
Additional Event Information
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*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via phone or email 30 minutes prior to the start of a live online program.
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