Audit Evidence and Documentation (AUDT7011)

Audit Evidence and Documentation

Audit Evidence and Documentation


To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit.

Who Should Attend?

Performance auditors, especially new auditors.




16 CPE's

Class Type:

This course is currently being offered in the following training modalities:

Learning Outcomes:

  • Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation
  • Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments
  • Apply appropriate methods in collecting and recording evidence to assure its reliability
  • Describe the purpose, types and forms, basic principles and information elements of audit documentation
  • Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation
  • Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation
  • Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process

Register For Online Course


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Module 1: Role of Evidence in Auditing

Module 2: Evidence Types and Sources

Module 3: Evidence Tests

Module 4: Evidence Collection Methods

Module 5: Assuring Evidence Reliability

Module 6: Evidence Documentation

Module 7: Reviewing and Safeguarding Audit Documentation

Module 8: Case Study: Defining Audit Objectives

Module 9: Case Study: Planning for Evidence Collection

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