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Self-Study — Course Detail

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Prioritizing Audit Working Papers & Correspondence
Larry L. Perry, CPA
Copyright© 2010

Course: 1103187   Version 1103

NASBA Category:     Auditing     CPE Credits 3
Level: Basic    Run Time: 2.0 Hours
Prerequisite: There are no prerequisites.
Advance Preparation: None.

Course Description
DROPPED 8/22/2012

This material offers a unique approach to planning audit working papers and correspondence. As part of engagement teams’ planning meetings, deciding on the minimum working papers and correspondence in advance can save a significant amount of preparation and review time charges. Standards are reviewed to refresh the practitioners’ understanding and alternatives of working papers, preparation methods, and various forms of documentation are proposed.

Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Learn how to plan and use the minimum working papers and correspondence for small audits.
  • Enable engagement teams to perform and document required auditing procedures on small audits in less time.

  • Refresh practitioners’ understanding of alternative working papers and preparation methods.

     
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