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CPE Self-Study
Audit Workpapers: Reviewing Field Work Documentation
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Online: 1.5
Addressing common misconceptions found by peer reviewers, this course explores typical working paper deficiencies and how to minimize potential liability for your audit firm.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

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

Key Topics

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

Learning Objectives

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

Are your partners or managers spending excessive time reviewing working papers because your in-charges, supervisors or seniors have not been adequately trained? Addressing common misconceptions found by peer reviewers, this CPE course should be part of your firm's quality control system so partners can rest easier. Review various examples that show field work supervisors what factors to consider and steps to follow when reviewing working papers, explore typical working paper deficiencies and learn how to minimize potential liability for your audit firm.

Author

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.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$49.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CL4FWD
Group Pricing
Product number: GT-CL4FWD
Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us
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