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Partner PD Individual Session 2024 – Audit Evidence and Sampling

Partner PD Individual Session 2024 – Audit Evidence and Sampling

$128.00

This session tackles the essentials of audit evidence—what constitutes it, the sample required, and the exercise of professional skepticism. We’ll explore these questions together and exchange ideas, considering your firm’s approach to sampling and the testing and reliance on controls. This continuation from the 2023 CPD series is due to the delayed effective dates in the exposure draft for audit evidence.

In this session we will cover considerations related to:

    • What qualifies as audit evidence? How much audit evidence is needed?
    • Review of the proposed CAS requirements related to audit evidence
    • Consideration of sampling techniques under current audit methodologies
    • How to make micro moves away from a purely substantive audit 
    • Insight into how auditing will continue to evolve and how to stay up-to-date 

May 15th, 2024 | 9AM – 11AM PT | Online 

Upon purchase you will receive a confirmation of registration with further session log in details