Assessing Auditor Evidence and Controls (12 units)
Audit Evidence, Internal Controls, Professional Ethics, and Liability
About This Course
Course Information
Auditors need to understand the importance of evidence, assess the internal controls and apply the principles of establishing liability in a particular situation, as well as be able to discuss the ways in which liability may be limited.
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 12 units of CPD . One unit is the equivalent of one hour of learning. A certificate will be issued once you have completed all 12 units.
Course Sections
This track is made up of the following sections:
- The Importance of Audit Evidence (3 units)
- Assessing Internal Controls (4 units)
- Understanding Author Ethics and Liability (5 units)
What You Will Learn
- Explain the types of audit evidence and how to assess their sufficiency and appropriateness
- Identify the procedures auditors use to obtain and evaluate evidence during an engagement
- Assess internal controls and determine how their effectiveness affects the audit approach
- Describe the ethical standards that apply to auditors and the consequences of non-compliance
- Evaluate the principles of auditor liability and how liability may be established or limited
- Distinguish between different types of internal controls and their relevance to specific audit objectives
Who This Course Is For
- Auditors who want to deepen their understanding of evidence gathering and internal controls
- Accountants in practice who need CPD credits in audit-related topics
- Finance professionals involved in internal audit or compliance functions
- Professionals preparing for audit-related professional exams
Prerequisites
- A basic understanding of the audit process and what an auditor does
- Familiarity with the concept of internal controls in a business context
- No specialist software is required
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