Working Papers and Audit Evidence
Auditors
need to understand the basic requirements of working papers
and their value to the audit process. This course addresses
the AICPA and Yellow Book standards for audit documentation,
standard working paper techniques, potential working paper
problems and ways to avoid them. It also covers audit
evidence: the types of evidence, sources of evidence, tests
of evidence and some presumptions regarding evidence.
The
course covers the following topics:
-
Audit standards
-
Working paper techniques
-
Potential working paper problems
-
Techniques to improve working papers
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Processes that are often poorly documented
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Evidence
CPE credits:
8
Field of Study:
Auditing (governmental)
Format:
Lecture, Group Discussions and Case Problems
Length:
1 day
For pricing and scheduling
information, contact
onsitecourses@agacgfm.org.