Auditing Procedures & Practices: Audit Evidence

Authored by Pat Patterson
About this Course
Topics covered include: The objective of the auditor to obtain audit evidence; Definitions around generally accepted auditing standards (GAAS); Requirements for sufficient appropriate audit evidence; Inconsistency in, or Doubts Over Reliability of, Audit Evidence; What is sufficient appropriate audit evidence; The use of assertions in obtaining audit evidence; Sources of audit evidence; Audit procedures for obtaining audit evidence; Information to be used as audit evidence; Reliability of information produced by a management's specialist; Information produced by the entity and used for the auditor's purposes; Inconsistency in, or doubts over reliability of, audit evidence. Upon completing this course, you should be able to: Identify and examine the AICPA Professional Standards concerning AU-C Section 500, Audit Evidence; Describe International Audit Standards and comparison to some selected AICPA Audit Standards;Identify updates to the ASB's Proposals and Agendas; Differentiate AU-C sections; Recognize the steps an auditor should take when information is to be used as audit evidence prepared for the work of a management's specialist; Differentiate statements with respect to reliability of audit evidence; Identify the procedures that should be performed in order to evaluate the appropriateness of the work of a management specialist; Describe statements relating to sufficient appropriate audit evidence; Recognize what an auditor should consider when designing and performing audit procedures for the information to be used as audit evidence; Identify substantive procedures designed to detect material misstatements; Describe GASB Statement No. 67 effective for financial statements.
$ 48.00
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NASBA Field of Study
CPE Credits
Basic understanding of generally accepted auditing standards.
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