DESCRIPTION
This module prepares participants for their role in performing workpaper reviews, covering key responsibilities and strategies for effectiveness. Participants will learn the about the documentation requirements contained in the professional standards and participate in active learning activities focused on recognizing the characteristics of high-quality audit documentation and impactful review comments. The module closes with a hands-on case study, where participants will practice performing a detailed review of audit documentation and writing clear review comments in DAS.
LEARNING OBJECTIVES
- List audit documentation requirements prescribed by professional standards and locate where requirements are completed in DAS
- Contrast effective audit documentation with unclear or incomplete audit documentation, including identification of common documentation missteps or gaps
- Evaluate audit documentation for completeness, clarity, and linkage to risks and procedures to determine when review comments or edits are required
- Create high-quality review comments that are specific, actionable, and documented clearly within DAS to support effective supervision and timely resolution
