[SAO247]

I started full time as an auditor at a small regional public accounting firm. One of the things I am worried about is review notes. I am wondering what kinds of review notes are “bad” or specifically the type an accountant in public accounting should worry about.

The background for me asking this question comes from the fact that although I strive to be as careful as possible (ie. attempt to review and re review work at least two to three times), I still find myself receiving review notes for rather silly and minor things. For example, occasionally forgetting to update materiality in one of my workpapers, updating a date in a workpaper, or overlooking I fear that this may be an ‘attention to detail’ problem. Some of these review notes worry me, particularly the fact that I am about 5 months into my new audit position. I am continuing to improve my abilities to fix these smaller errors before they get caught in review, but I am worried that they may impact me negatively. How worried should I be over these sorts of things?

[SAO247]

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