AuditIntermediate

ISA 500 – Audit Evidence

ISA 500 – Audit Evidence

4 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

ISA 500 – Audit Evidence — a 4-unit CPD course.

What You Will Learn

  • Explain the criteria for evidence to be considered sufficient and appropriate under ISA 500
  • Differentiate between the financial statement assertions and identify the tests that address each
  • Evaluate the reliability of information produced by the entity, including automated reports and spreadsheets
  • Assess the adequacy of external confirmations, expert reports, and third-party pricing sources
  • Apply audit procedures to resolve inconsistent or contradictory evidence encountered during testing

Who This Course Is For

  • External and internal auditors
  • Audit seniors and assurance managers
  • Accountants responsible for controls and compliance
  • Finance professionals completing structured CPD

Prerequisites

  • Basic understanding of principles of audit and assurance

Frequently Asked Questions

Course Details

CPD Credits4
LevelIntermediate
CertificateYes

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CPD certificate on completion
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ISA 500 – Audit Evidence | CPD | Learnsignal