Price:
Free
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Lynette Badenhorst
Duration:
180 Minutes
Additionals:
Free
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Lynette Badenhorst
Duration:
180 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
The IRBA Enforcement Committee continues to highlight one recurring theme in their findings:
- "Failure to obtain sufficient appropriate audit evidence."
This FREE session is designed to help auditors fully understand what constitutes valid audit evidence, what does not, and how to apply this in real-world audit engagements.
The session is ideal for all auditors and assurance practitioners who want to strengthen audit quality, reduce regulatory risk, and gain clarity on one of the most misunderstood areas of the audit process.
Key Topics to Be Covered:
- Understanding Audit Evidence
- What qualifies as “sufficient” and “appropriate”?
- How do you assess reliability and relevance?
- The 6 Evidence Zones
- A practical framework to determine whether you are working in a low or
high-risk zone when collecting evidence
- A practical framework to determine whether you are working in a low or
- The 10-Sheet Approach
- A methodical structure to evaluate and organise your audit documentation
and conclusions
- A methodical structure to evaluate and organise your audit documentation
- Real vs. Invalid Evidence
- Examples of what counts as valid audit evidence
- Documentation that should never be used as audit evidence (even if common in practice).