Audit Evidence & Execution (Jun 23)
Category: Audit | Duration: 1hr | Tag: VODUK23ADD3 | Type: Video | Speaker: Lindsay Webber | Date: 15/06/2023 10:00
In this session we focus in on some of the trickier areas of audit documentation and evidence and discuss what type of evidence should be included on an audit file. We consider the requirements of the ISAs as well as provide practical approaches to collecting audit evidence and including documentation on your audit files.
Lindsay Webber covers the following during this session:
• ISA 230 – Audit Documentation;
• ISA 500 – Audit Evidence;
• ISA 501 – Audit Evidence – Specific Consideration for Selected Items;
• ISA 540 – Auditing Accounting Estimates;
Lindsay Webber