In addition to serving as the primary support for a public accounting firm's audit opinion, audit workpapers accomplish several other purposes. This course explains the audit documentation requirements in accordance with the American Institute of Certified Public Accountants (AICPA) Statement on Auditing Standards and the importance and uses of audit documentation. This course is most beneficial to professionals new to audit workpapers who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.