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Working Paper Review

 
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Registration is Open
VSCPA Members
$89.00 Regular Registration
Nonmembers
$109.00 Regular Registration
Designed For:

Experienced Staff
New In-Charge Auditors

The review of the working papers prepared by the staff members on your engagement team is a vital role performed by the senior accountant. Up until now, you have been responsible only for your own working papers. As an experienced staff member, you will now also take responsibility for the work of the staff members. It will be your responsibility to ensure audit procedures, as drafted in the audit program, are carried out as planned. The working papers must satisfy all documentation requirements of professional standards, comply with the firm's quality control document, and follow best practices established for the preparation of working papers.

This CPE course discusses the requirements for working papers in audit engagements. First, you will review the authoritative literature on working papers. Next, you will consider the review process, including the concept of review, the different types of working papers, the mechanics of review, the specific accounts to be reviewed, and the need to document the review process. The course closes with an exercise in reviewing typical working papers to practice identifying problems and weaknesses contained in the working papers.

Delivery Method: Self Study
CPE Credit: Auditing
Program Level: Intermediate

Related Events

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.