Audit Evidence Seminar

How evidence relates to risk

Materiality and assertions made by management

The various types of evidence and under what circumstances each are required

When is it appropriate for the auditor to change form substantive to indirect evidence

How much evidence is required under various conditions; etc.

EVIDENCE ATTRIBUTES

SOURCES OF EVIDENCE

EVIDENCE PERSUASIVENESS

EVIDENCE BY TYPE OF AUDIT

COMPETENCE OF EVIDENCE

JUDGING EVIDENCE

EVIDENCE GATHERING PROCEDURES

EVIDENCE MATERIALITY

EVIDENCE RELEVANCE

COMPETENT EVIDENCE

ANALYZING EVIDENCE

AMOUNT OF EVIDENCE NEEDED