Audit evidence is necessary for any audit. Key sources of audit evidence, different techniques for collecting evidence, and ways to handle contradictory evidence are explained for new staff.
Learning Objectives
- Learning Outcomes
- Identify internal and external factors that affect the auditor’s application of professional skepticism and judgment and lead to less-than-optimal decision-making.
- Recall the connection between professional ethics and professional skepticism.
- Recall how and when to use a judgment framework.
- Identify good practices for documenting professional skepticism.
