Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence (2 hours)
Available Until
On-Demand
2.0 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Highlights
- SAS 142, Audit Evidence (recently issued)
- Relevance and reliability of audit evidence
- Sources of evidence
- Audit procedures
- Evaluation of tests of controls
- Evaluation of sufficiency and appropriateness of evidence
Designed For
Accountants new to the profession or new to auditing
Objectives
- Describe the characteristics of audit evidence
- Discuss the sources of evidence
- Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls
- Evaluate the sufficiency and appropriateness of evidence obtained during the audit
Notice
“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!
Non-Member Price $119.00
Member Price $89.00