8.0 Credits

Learn the fundamentals of working paper preparation – form and content – to make sure audit considerations, work performed, and conclusions reached are properly documented. You will also explore examples which show fieldwork supervisors what factors to consider and what steps to follow when reviewing working papers. In addition, typical working paper deficiencies are explained to help minimize potential liability.


  • Identify professional standards regarding working paper documentation and proper working paper technique.
  • Identify the tasks in supervisory-level reviews of working paper documentation for audit engagements necessary to ensure compliance with current professional standards.

Major Topics

  • Definition of and basic requirements of a working paper
  • Preparing and maintaining working papers
  • Different types of working papers
  • Documenting audit tests
  • Improving working paper technique
  • Working paper basics
  • Conducting the review
  • Common shortcomings of working papers
  • Case study example



Advanced Preparation



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Monday, November 30, 2020

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