D. Audit evidence

Master how auditors gather and evaluate sufficient and appropriate evidence. You’ll examine evidence types, testing methods, and sampling techniques, all within the context of audit assertions and financial statement risk areas.

9 modules 23 lessons

Modules

Module 1

Audit evidence and procedures

3 lessons

The need for evidence

Audit assertions

Audit procedures

Module 2

Audit sampling and automated tools

2 lessons

The need for sampling - part 1

The need for sampling - part 2

Module 3

The work of others and not-for-profits

2 lessons

Using the work of others

Reliance of internal audit

Module 4

Auditing receivables

3 lessons

Recap

Audit procedures

Estimates

Module 5

Auditing inventory

4 lessons

Recap

Audit procedures: quantity - part 1

Audit procedures: quantity - part 2

Audit procedures: valuation

Module 6

Auditing payables and accruals

3 lessons

Recap of payables

Audit procedures

Payroll and other expenses

Module 7

Auditing bank and cash

1 lessons

Auditing bank and cash

Module 8

Auditing non-current assets

3 lessons

Non-current assets

Audit risks

Audit procedures

Module 9

Auditing non-current liabilities, capital and director emoluments

2 lessons

Liabilities and provisions

Capital