- NY Credits : 1.0
- TX Credits : 1.0
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.
Upon successful completion of this course, the user should be able to:
identify the relevance and use of an audit program and further audit procedures,
recognize the importance of relative assertions related to audit procedures, and
recognize the purpose of addressing risk and substantive testing and when to use it.