CPE Self-Study

Audit Workpapers: Reviewing Field Work Documentation

Publisher: AICPA
  • $49.00-$59.00
    Audit Workpapers: Reviewing Field Work Documentation Online Access Product #: 163233
    AICPA Member: $49.00
    Non-Member: $59.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-CL4FWD

Are your partners or managers spending excessive time reviewing working papers? Have your in-charges, supervisors, or seniors been adequately trained? Make this CPE course part of the firm's quality control system so partners can rest easier. With various examples that show what factors to consider and steps to follow, this course explores typical working paper deficiencies and teaches you how to minimize potential liability for your audit firm.

Learning Objectives

This course will prepare you to do the following:

  • 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?

  • Supervisors or seniors who supervise audit engagements and review working papers

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


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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