Best Practices: Audit Workpapers and Proper Documentation

AU-C Section 230 requires that auditors maintain sufficient audit documentation throughout the engagement. Audit documentation is essential, as it serves as the evidence that auditors performed appropriate procedures to support their opinion on the financial statements. This course will cover the basics & best practices of audit workpapers and proper audit documentation, as well as the common deficiencies in audit documentation.

Upon completion, learners will be able to:
1. Identify common deficiencies in audit documentation on engagements
2. Recall the documentation requirements of audit workpapers from AU-C 230