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CPE Self-Study

Audit Workpapers: Documenting Field Work

Publisher: AICPA
  • $59.00-$69.00
    Audit Workpapers: Documenting Field Work Online Access Product #: 163223
    AICPA Member: $59.00
    Non-Member: $69.00
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    Product #: GT-CL4DFW

Do you need to make sure significant audit items are properly documented? Working papers, the building blocks of an audit, must list relevant details so that the manager and partners are aware of significant transactions and can consider possible ramifications. A poorly prepared working paper causes inefficiencies for the preparer, reviewer, and partner; thus, proper working paper preparation and documentation is critical. This CPE course offers practical guidance on the basics of working paper preparation, from form and content to proper documentation of significant audit items.

Learning Objectives

This course will prepare you to do the following:

  • Apply basic standards regarding working paper documentation and proper working paper technique.

Topics Discussed

  • Essential components of a working paper
  • Preparing and maintaining working papers
  • Different types of working papers
  • Documenting audit tests
  • Working paper critique
  • Improving working paper technique

Who Will Benefit?

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

System Requirements

About the Authors

Don Pallais, CPA

Don Pallais is a consultant specializing in interpreting and applying technical standards for traditional and emerging accountants' professional services and providing expert witness testimony about accountants' responsibilities and financial statement matters. He has been involved in professional standard-setting for more than 30 years and is a widely published author on technical accounting and auditing matters.

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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