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Audit Documentation Requirements: SAS 103 and Other Standards
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Author: Perry M. Henderson, CPA, MPA
Description:
The auditing profession has seen significant changes recently in the requirements for both audit performance and audit documentation. SAS 103, Audit Documentation, deals with documentation requirements for audits in general.
However, many other Standards contain specific documentation requirements. Some of these mark departures from previous practice. The purpose of this course is to revisit the overall documentation requirements of SAS 103, and to summarize into a single place the specific documentation requirements of the other Standards.
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| Credit Available For: |
Units |
| CPE |
3.0 CPE |
| QAS |
3.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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