- NY Credits : 2.0
- TX Credits : 2.0
In addition to serving as the primary support for a public accounting firm's audit opinion, audit workpapers accomplish several other purposes. This course explains the audit documentation requirements in accordance with the American Institute of Certified Public Accountants (AICPA) Statement on Auditing Standards (AU) Section 230, Audit Documentation, and the importance and uses of audit documentation. Additionally, users will be able to describe the audit documentation requirements included in other AU Sections.
This course is most beneficial to professionals new to audit workpapers who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.
Upon successful completion of this course, the user should be able to:
explain the importance and uses of audit documentation, as described in the AICPA's AU Section 230, Audit Documentation,
describe types of audit documentation,
discuss the audit documentation requirements included in AU Section 230, and
identify audit documentation requirements included in AU Sections other than AU Section 230.