Description

Choosing the Best Audit Test plus Audit Documentation – Video Course includes an online video and a self-study manual for 3 hours of CPE credit.

The best auditors don’t just check boxes—they choose procedures that hit the bullseye, producing evidence that’s powerful enough to stand up to scrutiny and simple enough to follow logically. A well-designed audit test can turn a confusing pile of data into a clear, convincing answer. But even the sharpest test loses its power if the documentation behind it is weak, scattered, or incomplete. That’s why knowing how to test and how to document are twin skills serve as the backbone of any good audit. In this engaging, fast-moving video course, Leita Hart-Fanta walks auditors through designing, performing, and recording tests that truly serve the audit objective. You’ll learn to think critically about evidence strength, select the best technique for your objective, and capture every result in a way that makes sense to reviewers and stands up to external scrutiny. The result? A body of work that tells a compelling story, saves time for everyone involved, and demonstrates the rigor behind your conclusions. Course objectives include:

• Identify the qualities of a solid audit methodology
• Recognize statements that can be backed up with evidence
• Define sufficient and appropriate evidence
• Identify terms describing evidence gathering techniques
• Recognize the qualities of a good audit objective
• Define the elements of a working paper
• Identify methods for developing an audit program
• Define which deliverables of an audit link together

CPE Credit Hours: 3 NASBA Category of Study: Auditing (Governmental) Program level: Basic Prerequisites: None Advance preparation: None Who should attend: Auditors Instructional method: Video with online qualified assessment. QAS SS Author: Leita Hart-Fanta, CPA Questions? You can find our FAQ here and our policies here.