New Staff: Core Concepts - Audit Evidence
Available Anytime
Location:
Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$115.00 Regular Price
Product Code: AI23-ASE1-AEV
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Auditing
Overview:
** This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - New Staff: Core Concepts staff training bundle.**
Gain knowledge about audit evidence and the need for evidence in an audit.
In this CPE self-study course, learn about sources of audit evidence and the various techniques auditors use to gather evidence.
Understand what makes evidence sufficient and relevant as well as what an auditor should do when faced with conflicting or contradictory evidence.
Learn how data analytics can be used as a risk assessment tool and how biases can play a role in your evaluation of audit evidence.
Understand why controls over evidence are important and how controls make evidence more reliable.
Objectives:
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
Major Topics:
Key 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:
Who Will Benefit
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting