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Audit documentation provides the principal support for an auditor’s report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities.

Major Topics:

  • Documentation as a means of audit quality
  • Responsibilities of the workpaper reviewer
  • Appropriate review notes at various phases of the engagement, including before and after audit report date and report release
  • Important tips for providing reviews notes that will promote an effective and efficient financial statement audit


Learning Objectives
  • Discover and discuss documentation as a means of audit quality.
  • Explore and explain critical responsibilities of a first-level reviewer.
  • Identify and describe common review notes at various phases of the audit.
Last updated/reviewed: August 24, 2023

Included In Certifications

This course is included in the following Certification Programs:

13 CoursesAudit Training Certification - Level 3 - In-Charge/ Senior

  1. Fraud Trends - Applying Real-life Lessons to Small and Mid-Size Entities
  2. Reviewing Workpapers - Embracing Responsibilities for Quality Control
  3. Advanced Audit Planning Concepts - Ensuring an Effective and Efficient Audit
  4. Internal Controls to Mitigate Financial Reporting Risk - Designing Stronger Internal Controls for Small or Mid-Size Entities
  5. Auditing Revenue Recognition - Grasping the Higher Risks and Special Audit Considerations
  6. Auditing Contingencies and Going Concern Uncertainty - Testing for Completeness and Proper Disclosure
  7. Audit Reporting Advanced Concepts - Understanding the Impact of General Audit Procedures on Disclosures and Audit Report Modifications
  8. Critical Traits of a Thinking Auditor - Stretching Experienced Auditors Beyond the Basics
  9. Client and Engagement Management - Managing the Black Holes that Erode Profitability
  10. Supervisor Skills - Coaching Staff to Stay on the Right Track
  11. Professional Ethical Considerations for CPAs
  12. Accounting Update - Hot Topics for Preparing Current Period Financial Statements
  13. Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services
3 Reviews (16 ratings)


Member's Profile
I would recommend this course for all new supervisors/managers. Clear roadmap for competent documentation of the auditor's work are laid out in this course..

Member's Profile
Excellent presentation via video. Direct and straight to the point.

Member's Profile
Good refresher on concepts for strong work paper review practices.

Course Complexity: Intermediate

Prerequisite: Experience on basic audit engagements.
Designed For: Accountants responsible for reviewing workpapers for audit quality and profitability.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Learning Objectives for Reviewing Workpapers - Embracing Responsibilities for Quality Control0:30
  Overview of Levels of Review15:33
  Quality Control Benefits of Review18:06
  Reviewing Analytic Workpapers8:31
  Reviewing Areas of Subjectivity6:09
  Other Workpaper Review Matters9:27
  Review Note Best Practices11:15
  Timing of Review Notes3:40
  Sole Practitioner Considerations5:30
  AICPA Frequently Asked Questions7:38
  Reviewing Workpapers - Embracing Responsibilities for Quality Control1:40:03
  Slides: Reviewing Workpapers - Embracing Responsibilities for Quality ControlPDF
  Reviewing Workpapers - Embracing Responsibilities for Quality Control Glossary/ IndexPDF