Audit Evidence

Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.

This video aims to help the viewers understand and review the framework for gathering sufficient appropriate evidence.

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Contents:
0:00 - Start
1:00 - Definition of Audit Evidence
4:40 - Nature of Audit Evidence
10:35 - Sufficient Appropriate Audit Evidence
16:27 - Appropriateness: Relevance
25:25 - Appropriateness: Reliability
32:22 - Audit Procedures for Obtaining Audit Evidence
40:20 - Timing of Audit Procedures
45:32 - Work of Management's Expert
48:30 - Consideration Before Using the Work of Management's Expert
57:25 - Consideration Before Using the Information Produced by the Client
59:47 - Selecting Items for Testing to Obtain Audit Evidence
1:03:14 - Inconsistencies in Evidence and Doubts over Reliability of Information


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