Audit Staff Essentials - New Staff Core Concepts: Audit Evidence (C63651)

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Cancellation Policy

 

Available Until:

4/26/2026

Registration Open:

onDemand

Time:

onDemand

Facility:

 onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

2.00

Field(s) Of Study:

Auditing (2.00)

Level of Knowledge:

Basic

Price:

Member: $99.00
Nonmember: $125.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

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.

Highlights

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 useful in an audit.
  • Recognize how the evidence standard applies to the work performed by management’s specialist.

Speaker(s)

Prerequisites

None