AU-C section 500, Audit Evidence, explains what constitutes audit evidence and addresses the auditor's responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence from which to draw reasonable conclusions and base an opinion. This course is intended as a top-level summary and overview of the significant definitions and requirements of those standards. Auditors should consult the full text of the specific standards for detailed guidance. Upon completion of this course, the reader should be able to: Define key terms related to audit evidence. Explain significant audit planning and performance requirements related to audit evidence. Recognize areas of significant audit risk that require specific forms of audit evidence. Describe required contents of documentation for audit evidence.