Overview 2.0 Credits ONLINE The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the profession's most significant issues. Over half of the engagements reviewed by the AICPA did not meet the requirements of AU-C 230. Look at common misconceptions related to audit documentation and help attendees address these deficiencies with efficient and effective best practices.
Objectives Describe the minimum documentation requirements from AU-C 230 Recall common work paper deficiencies identified by the AICPA
