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Obtaining and Evaluating Audit Evidence (AUDEV15)
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Why do auditors sometimes fail to pursue red flags? How do auditors’ belief systems affect audit evidence? What can auditors learn from the scientific method? Becoming a better auditor means learning to make better inquiries, apply professional skepticism and critical thinking to audit evidence obtained, and recognize that anything is possible. The material includes a detailed review of AU-C Section 5-1, Audit Evidence.

11/30/2015
When: 11/30/2015
8:30 AM until 4:30 PM
Where: LCPA Training Facility
2400 Veterans Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: J. Michael Inzina


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Early Bird Fees (through 11/11)
Members $289
Non-Members $389
After 11/11, add $50 to your fee.

CPE: 8 hours
Level: Intermediate
Vendor: Altec
Category: Accounting & Auditing
Prerequisites: Minimum to intermediate level of auditing experience.
Advanced prep: None

Who should attend: Professional staff with responsibility for performing audit engagements.

Note:

Recent audit failures have not been the result of insufficient auditing standards! Why do auditors sometimes fail to pursue the obvious? How do auditors’ belief systems affect audit evidence? What can auditors learn from the scientific method? Becoming a better auditor means learning to make better inquiries, apply professional skepticism and critical thinking to audit evidence obtained, and recognize that anything is possible.

The material includes a detailed review of AU-C Section 5-1, Audit Evidence. Specific topics covered: We, the jury Audit evidence and professional skepticism Oral audit evidence – inquiry Physical and documentary evidence – observation, inspection and confirmation Computational, historical and global evidence – analytical procedures, recalculation, reperformance, experience and overall knowledge



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