Evaluating Sufficiency and Appropriateness of Audit Evidence

Per AU-C Section 500, audit evidence is all the information used by the auditor in arriving at the conclusions on which the audit opinion is based. During this course, we will take a deep dive into evaluating the sufficiency and appropriateness of audit evidence as updated by SAS 142. In addition, we will discuss the relevance and reliability of audit evidence, as well as the sources of audit evidence and techniques for collecting evidence.

Upon completion, learners will be able to:
1. Identify the sufficiency and appropriateness of audit evidence while performing an engagement
2. Describe the relevance and reliability of audit evidence
3. Recall techniques for collecting audit evidence on engagements