CPE Self-Study

Audit Workpapers: Reviewing Field Work Documentation

Publisher: AICPA
  • $49.00-$59.00
    Audit Workpapers: Reviewing Field Work Documentation Online Access Product #: 163232
    AICPA Member: $49.00
    Non-Member: $59.00
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    Product #: GT-CL4FWD

Are your partners or managers spending excessive time reviewing working papers because your in-charges, supervisors or seniors have not been adequately trained? Make this course part of the firm's quality control system so that partners can rest easier.

This CPE course provides field work supervisors examples of important factors to consider and steps to follow when reviewing working papers. With this course, you will also explore typical working paper deficiencies and learn how to minimize potential liability for your audit firm.

Learning Objectives

This course will prepare you to:

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

Topics Discussed

  • "Nuts and bolts" of working papers
  • Conducting the review of working papers
  • Common shortcomings of working papers
  • Reviewing analytical procedures

Who Will Benefit?

  • In-charges, supervisors, seniors, and anyone else in a supervisory role of an audit engagement

System Requirements

About the Authors

Don Pallais, CPA

About the Publisher


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.