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Concurrent Session Onsite and Online

NAA2413. Evidence and Documentation

With new standards issued regularly, the documentation of evidence seems to be a continuously moving target that peer reviewers keep writing comments about. Join us for a discussion of common documentation errors, misunderstandings and how recent standards continue to up the game on the need for clear, concise audit documentation.

Learning Objectives:

  • Distinguish required evidence and documentation from personal preference.
  • Identify how to meet the standards and still maintain efficiencies.
  • Determine the appropriate amount of documentation.
Date/Time
CPE Credits
1.0
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
Session Tags
NAA