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Course Details: 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, and potential working paper problems and ways to avoid them.

Learning Objectives

This course covers:

  • Working paper techniques: what working papers should contain, basic working paper processes, supervisory review and best practices
  • Potential working paper problems: poor summarization, inadequate labeling, unprepared for review, failing to conform to agency policies
  • Processes that are often poorly documented: risk assessment, evaluation of internal controls, consideration of fraud risk and planning process
  • Types, sources and tests of evidence, and presumptions regarding evidence

Questions? or 703.684.6931, ext. 303.