Catalogue

Description

This course will be an overview of:

• Audit documentation and procedures, including planning and supervision, internal control, and substantive testing.
• Generally accepted auditing standards (GAAS).

After completing this course, the learner should be able to:

• Identify the key components of auditing standards related to planning and supervision.
• Recognize the documentation requirements for planning and supervision, internal controls, and substantive tests.
• Identify the various types of audit documentation.
• Identify the pitfalls to avoid when preparing audit documentation.