Government Auditing Standards require performance auditors to ensure that findings and recommendations are supported by appropriate evidence that is documented in working papers. In this course you analyze the types of evidence and the tests that evidence must meet. Learn methods for collecting and documenting types of evidence needed to support your reports and to meet professional standards. You also explore the benefits of referencing and how your audit objectives and design strategy affect the data required to conduct the audit.
CGAP Exam Aid.
Who Should Attend?
New auditors and intermediate auditors with limited exposure to the subject matter may also benefit. Level: Foundation.
Objectives:
Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation
Describe the types, tests and sources of evidence, how evidence is collected and how it can be documented
Apply appropriate methods in collecting and recording evidence to assure the competence of the evidence
Design an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit's objectives using a step-by-step process and a matrix to document the design
Describe the 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
Syllabus:
Syllabus -- Audit Evidence and Working Papers, AUDT7011G, Grad. School, USDA
