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April 2019 » The Truth about Workpaper Sign-offs
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Howard B. Levy, CPA
Since the issuance 14 years ago of the current audit documentation standards [now AU-C 230 and PCAOB Auditing Standard (AS) 1215, respectively], which are more robust than their predecessors (see this author's “Audit Documentation: It's a Whole New World,” The CPA Journal, June 2005, http://bit.ly/2W43HWO), many auditors have held the mistaken belief that the standards require all workpapers to bear dated sign-offs of preparers and reviewers, and many firms have adopted this excessive practice as policy.
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