You are a manager at a CPA firm, and you have been asked to conduct a training session with new staff members on audit documentation standards.
Prepare a presentation on audit documentation to present to new staff as part of the training class. Be sure to include the following information in your presentation:
- The purpose of audit documentation
- Why audit documentation is important
- The types of supporting schedules used to document an audit
- The Sarbanes-Oxley requirements for documentation