Course Information

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Audit Documentation Requirements: SAS 103 and Other Standards
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.

Course Details:
Price:  $45.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
CTEC course number:  None
Course was last updated on:  08/28/2008
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.00 CPE
National Registry Interactive 3.00 CPE
National Registry New Standards 3.00 CPE
QAS 3.00 CPE

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.