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Audit Evidence and Documentation (AUDT7011)

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Audit Evidence and Documentation

Description

To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit. This course is part of the Certified Government Auditor (CGA) program, Level 1.

Duration

2 days

Level

Foundational

Who Should Attend?

Performance auditors, especially new auditors.

Credits

1.2 CEU's, 16 CPE's

Learning Outcomes

Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments Apply appropriate methods in collecting and recording evidence to assure its reliability Describe the purpose, types and forms, basic principles and information elements of audit documentation Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process

Available Sessions

Session Code Start Date End Date Location Tuition
Session Code AUDT7011-002 Start Date Dec 09, 2024 11:30 AM EST End Date Dec 10, 2024 7:30 PM EST Location InPerson Tuition $899.00

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Session Code AUDT7011-001 Start Date Dec 16, 2024 9:00 AM EST End Date Dec 17, 2024 5:00 PM EST Location Virtual Tuition $899.00

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