The risk assessment standards substantially increased the GAAS documentation requirements. It will be your signature, but the staff did most of the work. Do you know what’s needed now? This course discusses all the rules (old and new) regarding workpapers, including: planning and documenting the work, independence, workpaper access by outsiders, and workpaper retention. The course also shows what to look for when performing high-level review so you know: what staff did, what they found, what decisions they made, and ultimately how their conclusions affect the financial statements and your report without re-reviewing all the working papers.