Audit Evidence

Audit Evidence
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Price: $59.99
Credits: 5
Prerequisite: N/A
Level: N/A
Model: LH11
Average Rating: Not Rated
Fields of study: Auditing (Governmental)
Format: PDF

Audit Evidence


Auditors need to know a lot about evidence. This course is designed to give auditors an in-depth understanding of how assertions of auditees, audit objectives, audit risks, internal controls and the attributes of different forms of evidence impact the  decisions that auditors make regarding how to secure and evaluate audit evidence.  This course begins by outlining a general theory of evidence and how evidence is used by various disciplines so that auditors can put audit evidence in perspective.  Professor Jim Crockett also explains the auditing standards concerning the evidence that auditors commonly acquire and evaluate.


Course objectives include:

         Explain the theory of evidence and compare the requirements of audit evidence to the evidence requirements associated with other professions.

         Show how audit standards establish requirements for securing and evaluating audit evidence.

         Illustrate the linkage between audit evidence, audit risk, and internal controls.

         Identify and describe the types and weights of evidence available to auditors and the audit procedures or tests that may be employed to secure and evaluate audit evidence.

         Summarize how the audit risk model combines evidence concepts and how the model may be applied in practice to achieve the desired level of audit risk.

         Develop the concept of sufficient, appropriate evidence and explain how this concept is related to assertions by management and audit objectives.

         Identify and analyze the evidence-related requirements associated with potential fraud.

         Describe the audit standards’ basic requirements for documenting audit evidence.

         Distinguish review evidence from audit evidence and show how the two are related.  


Program level: Basic

Instructional method: Self-study text with online quiz.  QAS SS

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Who should attend: Auditors of government programs.


Recommended CPE credit: 4 hours

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