Audit Evidence
202 - Audit Evidence
- 22 Seats Left
Instructor(s):
Corrie Stokes
Date:
5/22/2025
Time:
9:00 am -12:30 PM
Location:
virtual
Address:
virtual
Class Size:
100 seats
CPE Hours:
4
CPE Type:
boa
Course Description:
Audit Evidence (4 hours)
Objectives
After this course attendees should have an understanding of methods for collecting and
assessing audit evidence and be able to prepare high-quality audit workpapers
Short Description
Our audits are only as good as the evidence that supports them. In this course we will discuss
what auditing standards say about audit evidence and discuss types of audit evidence. We will
also explore the strength of various types of evidence and how to increase the quality of audit
evidence. Lastly, we will discuss key points for documenting audit results in workpapers and
what reviewers may look for.
Course Outline
Overview
What the standards say about audit evidence?
Key Terms: sufficient, appropriate, relevant, valid, reliable
Types of audit evidence
Exercise: Types of audit evidence
Collecting Audit Evidence
Methods for collecting high quality audit evidence
Pros and cons of types of evidence
Exercise: Sufficient and appropriate evidence
Audit Documentation
Elements of a workpaper
Criteria for good workpapers
Exercise: Elements of a workpaper
Reviewing Workpapers
Exercise: Workpaper review
Wrap up
Prerequisites:
none