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

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