Experienced Staff/New In-Charge - Working Paper Review
Learn to review others’ working papers.
NASBA Field of Study
Lynford Graham, Tom Noce
This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle.
Prepare to review the working papers of the staff members on your engagement team, and ensure that audit procedures, as drafted in the audit program, are carried out as planned.
Ensure that the working papers satisfy all documentation requirements of professional standards, comply with the firm's quality control document, and follow best practices established for the preparation of working papers.
Review the requirements for working papers in audit engagements, including the authoritative literature on working papers;
Understand the review process, including the concept of review, the different types of working papers, the mechanics of review, the specific accounts to be reviewed, and the need to document the review process.
Strengthen your knowledge through an exercise in reviewing typical working papers to practice identifying problems and weaknesses.
Explore additional considerations when reviewing working papers where audit data analytics are the primary source of evidence.
- Experienced staff
- New in-charge auditors
- Firms that want consistent training and level setting
- Working paper review
- Form and content of working papers
- General guidelines
- Documenting the review
- Recall the purpose of a working paper review.
- Identify the primary guidelines involved in a working paper review.
- Identify the typical shortcomings of staff working papers.
- Identify the special considerations in reviewing audit data analytics working papers and working papers when using an analytics specialist.
Group ordering for your team
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