Courses Currently Available On Demand
Browse our selection of high-quality self-study CPE courses designed and delivered by industry experts. If your firm is not an LCvista client, you can still access our entire library by creating a free account with us—only pay for the courses you take.
Trusted by top CPA firms and individual professionals alike, this is your gateway to flexible, engaging learning at a great value.
Additional courses are added regularly.
Addressing Common Documentation Deficiencies
The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230, highlighting a critical need for improvement.
This course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards, enhance audit quality, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing, this course will help you strengthen your documentation practices and uphold the highest standards of the profession.
Upon completion of this course, a learner will be able to:
- Identify the minimum documentation requirements from AU-C 230
- Recall common work paper deficiencies identified by the AICPA
