It is probably accurate to say that audit documentation (risk assessment, internal control, etc.) is probably the most tedious (boring) part of an audit.  However, it is a major requirement of the standards that lays the foundation for the audit process and defense of our results.  And, don’t forget, we have to document our audit procedures in such a way that if we get hit by a bus (or bad sushi) and aren’t around to explain what we did so that a five-year experienced person could understand it, then we have probably failed peer review on this file.  In fact, documentation issues lead the way in pass with deficiency or failed reviews.  The focus of this class is a review (all day) of audit documentation requirements in a way that you can stay awake through it and take home some good stuff from it.