The title of this course is the new mantra for the AICPA. With accountants increasingly being sued for deficiencies perceived by clients and attorneys in various engagements, the AICPA has increased its focus on documentation in the accounting and auditing arena. In addition, peer review has revealed a consistent lack of proper documentation. In this course, Jeff Sailor will discuss the requirements for a variety of engagements as well as tips for better documentation. You will not only learn the basic requirements, but also the proper theory for exceptional documentation. As always, Jeff will bring his truly unique presentation style and include a few of his signature video parodies, which are designed to keep you awake and reinforce the material.
Upon successful completion of this course, participants will be able to:
- Identify the documentation requirements for audits, reviews, compilations, and preparations
- Cite the requirements for documenting examinations under the SSAEs and reviews under the SSAEs
- Identify the Agreed Upon Procedures engagements under the SSAEs and cite the standards for those engagements
- Identify a variety of best practices for documentation
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