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Audit Workpapers: Documenting Field Work

Audit Workpapers: Documenting Field Work

Quick Overview
Working papers are the building blocks for an audit. If relevant details are not listed in the working papers, the manager and partner may not be aware of significant transactions or consider their ramifications. A poorly prepared working paper can cause inefficiencies for the preparer, reviewer and partner, so proper working paper preparation and documentation is critical. Learn the basics of working paper preparation—form and content—to make sure significant audit items are properly documented. This course addresses common misconceptions noted by peer reviewers.

Credits - 2.50
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Price: 69.00


Don Pallais, CPA

Field(s) of study


Level of difficulty


Topics discussed

Essential components of a workpaper, Preparing and maintaining workpapers, Different types of workpapers, Documenting audit tests, Working paper critique, Improving working paper technique


Apply basic standards regarding working paper documentation, Apply basic standards regarding proper working paper technique

Designed for

Staff and senior auditors who create working papers on audit engagements