• The primary purpose of workpaper documentation, and minimum documentation requirements for workpaper preparers
• Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc. that impact the nature and extent of audit documentation needed to support audit conclusions
• Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit
• Tips for an efficient workpaper review process that complies with relevant standards
