Audit: Supervision, audit documentation, and review

Fundamental to any quality audit is the supervision of the engagement, the thoroughness of audit documentation, and the careful review of the audit work performed and documented.
In this CPE eligible (1.0 hour) eLearning course, we will explore the considerations around supervision of engagement teams, fundamental requirements for audit documentation, and key concepts for reviewers, including the engagement quality control reviewer.
This eLearning course covers the following relevant guidance: AU-C Sections 220 and 230 / AS 1201 (Supervision), AS 1215 (Documentation), and AS 1220 (EQR).


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