$49.00
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Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Basic
Format
Webcast
Course Description
Effective documentation is the backbone of a defensible audit. In this 1-credit webcast, Documentation from Sunish Mehta’s Auditing Top 10 List series walks auditors through the full lifecycle of audit documentation—from risk assessment and planning through further audit procedures and reporting. Using AUC 230 as the anchor, Sunish clarifies what must be documented, when it must be documented, and how timeliness and re-performability drive audit quality, review efficiency, and compliance with U.S. GAAS.
Building on the “audit pipeline” concept, the course lays out a practical top-10 list for documentation, including workpaper essentials (purpose, scope, procedures, results), formatting and linkage, obtaining vs. retaining client documents, and documenting significant findings, analytics, and departures from standard procedures. Auditors will leave with a concrete review checklist they can immediately apply to tighten their workpapers, reduce review questions, and support clear linkage from risk assessment to further audit procedures and conclusions on non-public entity financial statements.
Learning Objectives
After completing this course, participants will be able to:
- Identify the core requirements of AUC 230, including timeliness, re-performability, and documentation objectives throughout the audit lifecycle.
- Distinguish audit evidence from audit documentation and explain how each supports the auditor’s opinion on non-public entity financial statements.
- Apply a structured top-10 framework (including workpaper purpose, scope, procedures, results, and linkage) to design “tight” workpapers that support risk assessment, further audit procedures, and conclusions.
- Implement best practices for obtaining and retaining client documentation, including file organization, formatting, and retention decisions aligned with firm policy and professional standards.
- Use a documentation review checklist to evaluate workpapers for sufficiency, clarity, professional skepticism, mathematical accuracy, and compliance with U.S. GAAS and firm quality management requirements.
Course Specifics
WC1925457137
December 5, 2025
None
None
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Sunish Mehta, experienced CPA, CGMA, CPE Instructor and thought leader. As founder and principal of Mindful-CPA Mindful-PRO, Sunish has over 30 years of experience. He leads training courses in Accounting, Auditing, Leadership & Management and Mindfulness with an attitude of making things Fun & Easy for all his audiences! Professional Highlights: Inner MBA – New York University 2021. BS in Accounting & Business Admin – California State University, Northridge 1993 National Speaker with leading CPE Providers for over 16 years leading seminars, webinars, courses and workshops across the US and India, China and The Philippines. Over 15 years of professional …
Webcast
