Course ID: PRAW

Preparing and Reviewing Workpapers: Essential Tips for Avoiding Deficient Audit and Other Attest Engagements

Workpapers are the primary support for findings, conclusions and opinions on any audit or other attest engagement. This course will provide the essential tips and techniques for ensuring workpaper documentation is of a high quality, yet efficient, nature. (Available in 2 or 4 hour format)

Learning Objectives

  • Describe minimum documentation requirements contained in the SSARSs, SASs and SSAEs
  • Explain best practices for preparing and reviewing workpapers to ensure an effective and efficient engagement
  • Apply techniques in case studies and examples for preparing and reviewing workpapers

Major Topics

  • The primary purpose of workpaper documentation, and minimum documentation requirements for workpaper preparers
  • Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc.
  • Tips for an efficient workpaper review process that complies with relevant standards
  • Understanding the quality control standards and guidance related to a CPA firm’s responsibilities for its system of quality control
  • The responsibilities of the engagement quality control reviewer in evaluating the significant judgments the engagement team made and conclusions reached in formulating the report

Who Should Attend

Public accounting professionals with audit supervision and review responsibilities

Fields of Study





Business Learning Institute

CPE Credits




This course is available for your group as:


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