Audit Evidence (On-Demand)

Description

This CPE course provides knowledge regarding audit evidence and the need for evidence in an audit. The course highlights sources of audit evidence and provides a high-level look at the various techniques auditors use to gather evidence. In addition to explaining how to gather evidence, this course details what makes evidence sufficient and relevant as well as what an auditor should do when faced with conflicting or contradictory evidence. Lastly, the course discusses why controls over evidence are important and how controls make evidence more reliable.

Learning Objectives
  • Recognize the key sources of audit evidence
  • Identify the different techniques auditors use to collect evidence
  • Recall what makes evidence useful in an audit
  • Recognize how the evidence standard applies to the work performed by
  • management’s specialist
Major Topics
  • Relevant professional standards
  • Audit evidence and the audit risk model
  • Sources of audit evidence
  • Sufficiency of audit evidence
  • Conflicting or contradictory audit evidence
  • Controls over evidence
Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Auditing
1.5
Who Should Attend
Recently onboarded staff
First-year staff
Firms that want consistent training and level setting
Prerequisites

None.

Advanced Preparation

None.

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When
Available 24/7
Location
Audit Evidence (On-Demand)
Total CPE Credits
1.5
Format
On-Demand

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$89.00

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$109.00
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Audit Evidence (On-Demand)


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