Workpapers are the building blocks for an audit. If relevant details are not listed in the workpapers, the manager and partner might not know about them or consider their ramifications. Everyone knows a poorly prepared workpaper is a time • waster, for the preparer, for the reviewer and for the partner, so proper workpaper preparation is critical. In this webcast you will learn the basics of workpaper preparation—form and content—to make sure everything significant is properly documented.
• Apply basic standards regarding working paper documentation and proper working paper technique.
• Essential components of a working paper
• Preparing and maintaining working papers
• Different types of working papers
• Documenting audit tests
• Working paper critique
• Improving working paper technique
Staff auditors who create working papers; Those who supervise audit engagements
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