Webinars On-Demand

Audit Evidence and Procedures

Overview 

As audit standards and practices evolve, it is crucial for auditors and other assurance professionals to stay updated on the latest methods and techniques to ensure the reliability and validity of their findings. This webinar will explore various types of audit evidence, the procedures for obtaining it, and the best practices for evaluating and documenting the evidence effectively. 

Join Lettie Janse van Vuuren CA(SA) for a session that focuses on the latest standards for gathering, evaluating, and documenting audit evidence to ensure that your audits are both reliable and compliant. 

Learning objectives 

Attending this webinar will equip you with the following skills:  

• Understand the various types of audit evidence and how their nature, timing and extent affect the reliability and effectiveness of an audit. 

• Develop strategies for selecting appropriate procedures for obtaining sufficient and appropriate audit evidence based on the assessed risks and specific characteristics of the client’s business environment. 

• Learn how to assess the credibility and trustworthiness of evidence from internal and external sources. 

• Fortify your knowledge of the importance of proper documentation in demonstrating compliance with auditing standards and ensuring audit quality. 

• Apply best practices that enhance the effectiveness and efficiency of audits. 

Content 

The webinar will cover the following topics:   

• Types of Audit Evidence.  

  • Forms of audit evidence - Overview.  

  • Different types of evidence and their importance.  

  • Sufficient and appropriate audit evidence.  

  • Challenges in obtaining reliable evidence.  

• Gathering Audit Evidence.  

  • Procedures for collecting audit evidence.  

  • Testing and verifying evidence. 

• Evaluating Audit Evidence.  

  • Assessing the quality and sufficiency of evidence.  

  • Methods for evaluating the reliability of sources.  

• Documenting Audit Evidence.  

  • Best practices for documenting findings.  

  • Compliance with auditing standards.