About this Course
The professional standards literature is rich with references to audit evidence. The challenge is that the complex environment of reality often does not help us identify whether a procedure results in the highest quality and quantity of audit evidence, so judgments and sometimes trade-offs need to be made. At the end of this module, you should have the skills necessary to obtain audit evidence and ensure it is of the highest quality.
- When you complete this course, you will be able to: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
