This module prepares participants for their role in performing workpaper reviews, covering key responsibilities and strategies for effectiveness. Participants will learn the basic documentation requirements contained in the professional standards and participate in several 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.

* In Audit Level 3, this module is 2.5 credits