Description
Audit Documentation: Not Documented, Not Done – Video Course includes an online video and self study e-book for 2 hours of CPE credit.
“Not Documented, Not Done” is the new mantra for the AICPA. Because clients and attorneys have increasingly targeted accountants and auditors with lawsuits related to their various engagements, the AICPA has increased its focus on audit documentation. In addition, peer review has revealed a consistent lack of proper documentation.
In this course, Jeff Sailor will discuss the audit documentation requirements for a variety of engagements as well as tips for better documentation. You won’t only learn the basic requirements but also the proper theory for exceptional documentation so that you won’t hear your reviewers say, “Not documented, not done!”
As always, Jeff will use his truly unique presentation style, which weaves in a few of his hilarious video parodies, to keep you awake and to reinforce the material.
Upon successful completion of this course, the participant should be able to:
- Identify engagements where documentation is required
- Identify the considerations for documentation
- Identify the nature of audit evidence
- Identify a basic requirement of audit documentation
- Identify the requirements for documentation of specific items
- Identify the required documentation for different types of engagements
CPE Credit Hours: 2
NASBA Category of Study: Auditing
Program level: Basic
Prerequisites: None
Advance preparation: None
Who should attend: Auditors
Instructional method: Video with online qualified assessment. QAS SS
Authors: Jeff Sailor, CPA
This course is also included in the Essential Skills Bundle.
This course may not qualify for the 24 hour Yellow Book CPE requirement but will qualify for the 56 hour Yellow Book CPE requirement. For more on how Yellow Book hours work, please watch this video or read this blog post.
Questions? You can find our FAQ here.
What People Say About This Course
“[I]t explained to me why my boss was making me set up meetings with the auditee on a regular basis.” – City Auditor
“Well-written, emphasized importance of meeting auditees halfway whenever possible.” – State Auditor
“Now I understand why my boss wanted me to do things a certain way.” – County Auditor
Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: