Guide to Audit Working Papers (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10

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Course Description
The creation, organization, and review of audit working papers is one of the main tasks of the auditor, especially since an auditor can be legally liable if working papers are not prepared properly. In the Guide to Audit Working Papers, we discuss all aspects of what to include in working papers, as well as how to organize and review them. We also address several legal issues related to confidentiality and working paper ownership, both of which may become issues that the auditor will encounter.

Author: Steven Bragg

Course Number: AU1022

Learning Objectives

  • Recognize the different classifications of working papers and the types of documents that should be stored in each one.

  • Specify the factors that can impact the contents of working papers for an audit engagement.

  • Recognize which types of documents should not be included in working papers.

  • Specify the ways in which auditing software can improve the creation and organization of working papers.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Auditing

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.