Audit Evidence

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1.5 Credits

This CPE course provides knowledge regarding audit evidence and the need for evidence in an audit. The course highlights sources of audit evidence and provides a high-level look at the various techniques auditors use to gather evidence. In addition to explaining how to gather evidence, this course details what makes evidence sufficient and relevant as well as what an auditor should do when faced with conflicting or contradictory evidence. Lastly, the course discusses why controls over evidence are important and how controls make evidence more reliable.


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

Designed For

Recently onboarded staff First-year staff Firms that want consistent training and level setting
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