Better Audit Documentation
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Description:  An overview of the requirements of AU-C Section 230, Audit Documentation, includes a review of every reference to documentation throughout the auditing standards.

Topics covered include documentation of:

  • The understanding of the entity and its environment

  • The understanding of internal control

  • Inquiries of management and others

  • The assessment of the risk of material misstatement

  • Analytical procedures - preliminary, substantive and final

  • Substantive tests of significant audit areas - assets, liabilities, revenues and expenses

  • Wrap-up procedures

Also included is a section on being litigation-conscious - keeping potentially damaging information out of the documentation. Includes practice aids.

Experience/Prerequisites:  Minimum to advanced level of auditing experience.

Who should attend:  Professional staff with responsibility for performing audits of all entities.

Recommended CPE credit:  8 hours

Acronym: BADOC