How to Properly Prepare Audit Documentation & Workpapers, Pt. 2 

Learning Objectives:
As the primary documented record of work performed and evidence obtained in an audit, workpapers are a critical component of the audit process. In the second part, participants will learn how to document the various aspects of the audit. At the conclusion of this session you will be able to:

• Outline the key components of SAS No. 108

• Define the required documentation for the following:

• Planning and Supervision
• Internal Controls
• Substantive Tests

• Compare and contrast the various types of audit documentation

• Define the pitfalls to avoid in documentation
• Delivery Method:
  Self-Study

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Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.