Guide to Audit Working Papers

Protect your audit practice by mastering the creation and review of audit working papers. This course explains what to include in working papers, how to organize them logically, and how to conduct effective reviews. Address the legal implications of inadequate documentation, including issues related to confidentiality and ownership. Develop a structured documentation process that supports audit quality and reduces professional liability risk.
Format

PDF Course

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Duration

1 Hour

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Course Information

Author: Steven Bragg
Course Number: AU1022

Learning Objectives
  • Recognize the different classifications of working papers and the types of documents that should be stored in each one.
  • Specify the factors that can impact the contents of working papers for an audit engagement.
  • Recognize which types of documents should not be included in working papers.
  • Specify the ways in which auditing software can improve the creation and organization of working papers.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation: None
Latest Review Date: May 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.