CCH Learning Center

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.