Event Description

Audit documentation provides the principal support for an auditor’s report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities.

Objectives

• Recall documentation as a means of audit quality.
• Explain critical responsibilities of a first-level reviewer.
• Identify common review notes at various phases of the audit.