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

This CPE course assists you in learning the basics of working paper preparation—form and content—to make sure significant audit items are properly documented.

Working papers are the building blocks for an audit. If relevant details are not listed in the working papers, the manager and partner may not be aware of significant transactions or consider their ramifications. A poorly prepared working paper causes inefficiencies for the preparer, reviewer and partner, so proper working paper preparation and documentation is critical.

Learning Objectives

This course will prepare you to:

  • Apply basic standards regarding working paper documentation
  • Apply basic standards regarding 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 and senior auditors who create working papers on 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 over 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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