Supervision, Audit Documentation, and Review

Fundamental to any quality audit is the supervision of the engagement, the thoroughness of audit documentation, and the careful review of the audit work performed and documented by the engagement team. In this Audit supervision documentation and review CPE eLearning course (1.0 CPE), you explore the considerations around supervision of engagement teams, fundamental requirements for audit documentation, and key concepts for reviewers, including the engagement quality control reviewer. This eLearning course covers the following relevant guidance: AU-C Sections 220 and 230 / AS 1201 (Supervision), AS 1215 (Documentation), and AS 1220 (EQR).

This audit supervision, documentation and review CPE course is a must for any auditor of PCAOB or U.S. GAAS audits who will be involved in a supervisory or review capacity! While reviewing the work of the engagement team may feel like a thankless job at times, it is imperative to ensuring the quality of your firms audits!

Topics covered include:

• Supervision of the audit
• Audit documentation
• Review of the audit

Start your learning journey today and make sure your audit documentation and review is top-notch! And avoid common mistakes or pitfalls in EQR or PCAOB inspections. This course is engaging and informative with easy-to-understand text and plenty of examples.

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 By the end of this course, you should be able to: 

• Recognize the important considerations in supervising an audit engagement
• Recall minimum documentation requirements to demonstrate procedures performed, audit evidence obtained, and conclusions reached
• Identify integral objectives of a thorough review of audit workpapers, including the requirements of an engagement quality control review