Evidence Collection and Evaluation Techniques.png
Evidence Collection and Evaluation Techniques.png

Evidence Collection and Evaluation Techniques - January 21 - 22

$449.00

Auditors rely on evidence to form conclusions and develop credible findings. This course provides participants with practical tools and techniques for collecting, analyzing, and evaluating audit evidence in compliance with Generally Accepted Government Auditing Standards (GAGAS). Through discussion, exercises, and case examples, participants will learn how to design evidence gathering strategies, assess sufficiency and appropriateness, and document results. Emphasis is placed on real world application including how to evaluate the strength of evidence, and ensure findings withstand scrutiny.

Auditors rely on evidence to form conclusions and develop credible findings. This course provides participants with practical tools and techniques for collecting, analyzing, and evaluating audit evidence in compliance with Generally Accepted Government Auditing Standards (GAGAS). Through discussion, exercises, and case examples, participants will learn how to design evidence gathering strategies, assess sufficiency and appropriateness, and document results. Emphasis is placed on real world application including how to evaluate the strength of evidence, and ensure findings withstand scrutiny.

Technical

Prerequisites: None

Advanced Preparation: None

Program Level: Overview

Delivery Method: Virtual

Field of Study: Auditing (Governmental)

Yellow Book CPE Credit Hours: 8

This class does not qualify for NASBA CPE but does meet the requirements of the Yellow Book for CPE. Most state boards of accountancy will also accept this course to meet CPE requirements. See our FAQ for more info.

Who Should Attend: Government performance auditors

When

Date: January 21 - 22, 2026 (Wednesday - Thursday)

Time: 12:00pm - 4:00pm Eastern

Agenda

Work on multiple group activities:

  • Identify and classify the three types of audit evidence

  • Evaluate the sufficiency and appropriateness of evidence in a sample case

  • To evaluate the reliability of different evidence sources

  • Work on group activities to strengthen audit findings through better evidence linkage

Learning Objectives

Participants will learn to:

  • Identify the three types of audit evidence and the factors affecting reliability 

  • Apply techniques for collecting documentary, testimonial, and physical evidence

  • Evaluate the sufficiency and appropriateness of audit evidence

  • Apply various techniques to analyze audit evidence

  • Develop an evidence collection plan linked to audit objectives