- NY Credits : 1.0
- TX Credits : 1.0
Audit engagements are assurance engagements, and as such, it is the auditors objective in an audit to obtain sufficient evidence to support her/his opinion. Workpaper documentation helps to provide that evidence, but how much is enough? This program provides suggestions on improving documentation and the workpaper review process.
Note: Reporting of CPE credit to a CPA's state board is the responsibility of the CPA. Subscribers to CPE Network report may not receive duplicate credit for this material, if the user has already received credit when completing CPE Network. Please reach out to Checkpoint Learning customer support if you have any additional questions.
Upon successful completion of this course, the user should be able to:
discuss the primary goal of audit documentation in accordance with GAAS,
list areas that need strong documentation according to GAAS,
identify ways to improve audit effectiveness and efficiency,
identify ways to improve the effectiveness and efficiency of clearing workpaper notes, and
explain which member of the engagement team does the most detailed review.