This CPE course provides an overview of the key sources of audit evidence, discusses different techniques auditors can use to collect reliable evidence, and outlines how to handle contradictory evidence.
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
