Original IGATI Catalog
Description:
AUDIT EVIDENCE AND DOCUMENTATION
CPE Credits: 16
Length: 2 Days
Course Overview
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.
Course Learning Objectives
-
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.
Who Should Attend?
This course is beneficial for all
auditors and evaluators.
Prerequisite: None
Field of Study: Accounting and Auditing
Course Level: Basic
ICRB
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