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Focus & Features
This training will teach them how to properly document their work to ensure that the audit objectives are met and that the audit supervisor can efficiently review their work. It is also recommended to those who want to enhance their talent in business presentation which is vital in communicating results of the audit engagement.
What You Will Learn
Introduction
Practice Advisory 2330-1: Recording Information
- Purpose of workpapers
- Organization, design, and content of workpapers
- Sufficiency of workpapers
- Forms of workpapers
- Traceability of workpapers
- Policies over workpapers
Elements of a good work paper
- Descriptive heading
- Indexing
- Cross-referencing
- Tick marks
- Source of information
- Conclusion
Features of working papers
- Review notes
- Approval
- Noting and tracking pending items
Control of engagement records
Legal considerations in granting access to engagement records
Engagement records retention
Examples
Who Should Attend
This seminar is ideal for junior auditors who are performing the audit fieldwork activities such as data gathering, audit testing, and test documentation.
