GAAS Guide - Audit Programs  

Audit programs give the auditor a list of procedures to procure evidence to support her/his opinion. Evidence to support the auditor's conclusions is gathered via testing of the client's systems. This course will attempt to explain the use of an audit program, the relevance and importance of Statements on Auditing Standards (SASs) related to audit programs and procedures, discuss the purpose of substantive testing and when to use it, and explain other strategic matters such as when to trace versus when to vouch. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.