Evaluating Audit Results

While identifying risk and performing audit procedures are important parts of an audit, evaluating the results of those procedures are just as important. If audit results aren’t evaluated, then an audit opinion cannot be issued! This CPE course on evaluating audit evidence gives you the knowledge you need to know what it takes to evaluate audit results in a financial statement audit. It's a complex topic under both. U.S. GAAS and PCAOB auditing standards, because the requirements are governed by various auditing standards. This course includes a discussion of the following PCAOB and U.S. GAAS standards:

The guidance required by both the PCAOB, and the AICPA is primarily the same as it relates to the various topics discussed in this course. If there are any significant differences between the two sets of standards, the course differentiates between the two.

It's important for an auditor to consider all audit evidence obtained and whether it’s sufficient and appropriate to support the audit opinion. It’s also important to know how to handle any identified misstatements discovered in your audit procedures, and the extent of required documentation. This evaluating audit evidence CPE course includes these topics and more! Topics covered include:

• Evaluating audit results
• Audit evidence and documentation

This evaluating audit results CPE eLearning course (1.0 CPE) discusses what an auditor must perform and consider when evaluating the results of an audit, including important information on misstatements, audit evidence and documentation. It is easy to understand and full of examples. Therefore, it is truly a must for any auditor!

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By the end of this course, you should be able to:

• Identify the various auditor requirements for evaluating audit results, including the evaluation of audit evidence and the treatment of identified misstatements