Audit Evidence, Testing, and Documentation: Building Supportable

Audit conclusions are only as strong as the evidence supporting them. This seminar examines the methods auditors use to obtain sufficient appropriate audit evidence and document the work performed.

Participants will explore common audit procedures, including inquiry, observation, inspection, confirmation, analytical procedures, and recalculation. The seminar also distinguishes between tests of controls and substantive procedures and highlights the characteristics of effective audit documentation and workpaper preparation.

In addition, participants will examine how auditors evaluate the reliability, relevance, and persuasiveness of evidence gathered throughout an engagement. The seminar explores the relationship between identified risks, audit procedures, and audit conclusions, demonstrating how evidence and documentation work together to support the auditor's opinion. Participants will leave with a deeper understanding of the impact professional judgment plays in determining whether sufficient appropriate evidence has been obtained.