Guide to Audit Working Papers
The creation, organization, and review of audit working papers is one of the main tasks of the auditor, especially since an auditor can be legally liable if working papers are not prepared properly. In the Guide to Audit Working Papers, we discuss all aspects of what to include in working papers, as well as how to organize and review them. We also address several legal issues related to confidentiality and working paper ownership, both of which may become issues that the auditor will encounter.
Format
PDF Course
Level
Overview
Duration
1 Hour
Course Information
Author: Steven Bragg
Learning Objectives
Level: Overview
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.
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