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Surgent’s Audit Documentation Requirements – On-Demand Webcast (SU2053/24)

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Surgent’s Audit Documentation Requirements – On-Demand Webcast (SU2053/24)

Member Price $89
Non-Member Price $119
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May 1, 2024 @ 1:00 am - April 30, 2025 @ 1:00 am

Event Description

Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for supervision to direct and supervise the audit work and to discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor’s opinion “The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Audit documentation also supports the judgments of the auditor should a lawsuit arise where the auditor is called on to support that professional standards were followed. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)

Designed For

Professionals new to auditing


Discuss the minimum documentation requirements found in professional standards Discuss tips and techniques for self-review Describe common workpaper deficiencies Explain how to prepare workpapers in proper form

Major Subjects

Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers






May 1 @ 1:00 am
April 30, 2025 @ 1:00 am
$02 – $2024


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