Home

Tutoring

Subjects

Live Classes

Study Coach

Essay Review

On-Demand Courses

Colleges

Games

Opening subject page...

Loading your content

CPA Auditing and Attestation Aud

Audit Evidence & Documentation

Learn Audit Evidence & Documentation in CPA Auditing and Attestation Aud from the production AIPH study guide.

Study guide topics

Audit Fundamentals & PrinciplesEthics and Professional ResponsibilitiesAudit Evidence & DocumentationInternal Controls & Risk AssessmentAudit Sampling & Analytical ProceduresAudit Reports & OpinionsAuditing Revenue CyclesTesting Inventory & Physical CountsAuditing Information SystemsTime Management for the AUD ExamMastering Multiple Choice & SimulationsActive Learning Techniques

Basic Concepts

In a nutshell: Audit evidence supports conclusions; documentation shows work performed.

## What Counts as Audit Evidence? Audit evidence includes all the information auditors use to support their conclusions. This can be physical, documentary, electronic, or testimonial. ## Gathering Evidence Common procedures: - **Inspection:** Reviewing documents or assets. - **Observation:** Watching processes in action. - **Inquiry:** Asking questions. - **Confirmation:** Verifying with third parties. - **Recalculation:** Checking math accuracy. ## Documentation Auditors must document their work in detailed files. Good documentation: - Shows what work was done - Supports audit conclusions - Allows review by others ## Quality of Evidence **Sufficiency** (quantity) and **appropriateness** (quality) are key. Reliable evidence is obtained from independent sources and direct auditor observation.

Examples

  • An auditor inspects invoices to verify sales.
  • A CPA documents the steps taken to test inventory counts.
PreviousNext