Conducting Audit Evidence Testing

Virtual Practice Lab
Practice Test
Conducting Audit Evidence Testing

This unit covers audit evidence testing. There are two types:

  • Compliance: this is to discover the absence of presence of something
  • Substantive: uses formulas to obtain information

Participants also learn how to record test results and talks about two types of evidence:

  • Sufficient
  • Contradictory

Audits can detect illegal acts in an organization and participants learn how to handle reporting any findings that are discovered within an audit.


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