Auditing Procedures & Practices: Audit Documentation (Completed)

Date: Monday, June 18, 2018
Instructor: Pat Patterson
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

This webinar will deal with matters affecting audit documentation. Join expert and CPA, Pat Patterson while he addresses the auditor's responsibility to prepare audit documentation for an audit of financial statements.

The webinar will cover the AICPA’s Professional Standards, AU-C Section 230, Audit Documentation. This AU-C Section has as its source SAS No. 122; SAS No. 123; SAS No. 128, and section 9230 for interpretations. These sections are effective for audits of financial statements for periods ending on or after December 15, 2012. The course deals primarily with audits of private businesses and non public entities.

Who Should Attend
CPAs who are either auditors in public practice, professionals in businesses being audited, professionals in government, professionals in education, or anyone with a need to understand what audit documentation is about.

Topics Covered

  • Nature and Purposes of Audit Documentation
  • General Principles and Responsibilities
  • The objective of the auditor regarding audit documentation
  • Definitions meeting the requirements of generally accepted audit standards, GAAS
  • Requirements including timely preparation of audit documentation
  • Requirements including documentation of the audit procedures performed and audit evidence obtained
  • Form, content, and extent of audit documentation
  • Departure from a relevant requirement
  • Matters arising after the date of the auditor's report
  • Assembly and retention of the final audit file
  • Form, content, and extent of audit documentation
  • Identification of specific items or matters tested and of the preparer and the reviewer

Learning Objectives

  • Recognize and apply the requirements of GAAS
  • Identify how to design an audit to enable the auditor to achieve the objectives specified in GAAS
  • Describe the overall objectives of the auditor


Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
General understanding of generally accepted auditing standards.

Advance Preparation

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