Course Information

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Auditing Issues: Audit Documentation
Author: Perry M. Henderson, CPA, MPA

Description:
The AICPA issued Statement on Auditing Standards No. 103, Audit Documentation, (SAS 103) (AU section 339) in March of 2006. SAS 103 makes sweeping changes to existing practice and adds significantly to documentation requirements for audit engagements.

This course provides detailed discussion and commentary on its new requirements.

Course Details:
Price:  $36.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Basic
Course was last updated on:  08/01/06
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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 3.0 CPE
QAS 3.0 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.

User Reviews
Reviewer: Brian H. submitted on 12/31/2008
I enjoyed the "Observation" points - they often provided real-world examples that assisted in learning how to apply my knowledge.
Reviewer: Scott V. submitted on 12/31/2008
The ability to print the course to hardcopy, as I worked on the reading away from an available computer and then input my answers to the test. Very nice as my laptop is huge and it was much easier to handle the paper.
Reviewer: Amanda P. submitted on 12/30/2008
organization
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