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. Audit evidence explained Reliable audit evidence is needed in any audit. You can learn about audit evidence by studying various topics, including: - Sources of audit evidence - Techniques used to gather evidence - What makes evidence sufficient and relevant - What to do with conflicting or contradictory evidence Analytics and controls You can also gain insights on numerous topics related to audit evidence, including: - Using data analytics as a risk assessment tool - Understanding how biases can influence audit evidence evaluation - Understanding the significance of controls over evidence to make evidence more reliable Who Will Benefit - Recently onboarded staff - First-year staff - Firms that want consistent training and level setting Topics - Audit evidence and the audit risk model - Audit evidence sources - Evaluating audit evidence - Audit evidence sufficiency - Audit evidence appropriateness - Conflicting or contradictory audit evidence - Controls over evidence - Evaluating a management specialist Learning Outcomes - Recognize the key sources of audit evidence. - Identify the different techniques auditors use to collect evidence. - Recall what makes evidence sufficient and appropriate in an audit. - Recognize how the evidence standard applies to the work performed by management’s specialist.