Are your partners or managers spending excessive time reviewing working papers because your in-charges, supervisors or seniors have not been adequately trained? Make this CPE course part of the firm’s quality control system so that partners can rest easier. This course provides field work supervisors examples of important factors to consider and steps to follow when reviewing working papers. With this course, you will also explore typical working paper deficiencies and learn how to minimize potential liability for your audit firm.
Identify the tasks in supervisory-level reviews of working paper documentation for audit engagements necessary to ensure compliance with current professional standards.
▪ “Nuts and bolts” of working papers
▪ Conducting the review of working papers
▪ Common shortcomings of working papers
▪ Reviewing analytical procedures