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Audit Workpapers: Documenting Field Work

Author/Moderator: Don Pallais, CPA
Publisher: AICPA
Availability: Online Access
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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.

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

Learning Objectives:
This course will prepare you to:

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

Who Will Benefit?

  • Staff and senior auditors who create working papers on audit engagements

Prerequisite:  None

Advance Preparation: None

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: 4
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