The overall success of the Audit depends on gathering and controlling sufficient, relevant, and competent evidence. This course is designed to provide the auditor/evaluator with a greater level of understanding for developing, using, and protecting audit evidence.

• Understand types of evidence and the tests that evidence must meet,

• Learn methods for gathering and documenting types of evidence required to support reports and to meet Government Auditing Standards,

• Learn to correctly index and reference evidence,

• Understand importance and use of automated work papers, and

• Learn how to verify and reference spreadsheets to satisfy oneself as to the accuracy of the product.

This course is beneficial for all auditors and evaluators.

Prerequisite: None

Field of Study: Accounting and Auditing

Course Level: Basic