Audit Staff Essentials - New Staff Core Concepts: Audit Evidence

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.

Prerequisites

None

Designed For

Who Will Benefit

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

Objectives

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.