CPE for Government Auditors

Audit Evidence




$50 includes self-study manual and online quiz for 4 hours of CPE credit.

If you are a CPA – click here for important information!

Auditors need to know a lot about evidence. This course is designed to give auditors an in-depth understanding of how assertions of auditees, audit objectives, audit risks, internal controls and the attributes of different forms of evidence impact the decisions that auditors make regarding how to secure and evaluate audit evidence.This course begins by outlining a general theory of evidence and how evidence is used by various disciplines so that auditors can put audit evidence in perspective.  Professor Jim Crockett also explains the auditing standards concerning the evidence that auditors commonly acquire and evaluate.

Course objectives include:

  • Explain the theory of evidence and compare the requirements of audit evidence to the evidence requirements associated with other professions.
  • Show how audit standards establish requirements for securing and evaluating audit evidence.
  • Illustrate the linkage between audit evidence, audit risk, and internal controls.
  • Identify and describe the types and weights of evidence available to auditors and the audit procedures or tests that may be employed to secure and evaluate audit evidence.
  • Summarize how the audit risk model combines evidence concepts and how the model may be applied in practice to achieve the desired level of audit risk.
  • Develop the concept of sufficient, appropriate evidence and explain how this concept is related to assertions by management and audit objectives.
  • Identify and analyze the evidence-related requirements associated with potential fraud.
  • Describe the audit standards’ basic requirements for documenting audit evidence.
  • Distinguish review evidence from audit evidence and show how the two are related.

Program level: Basic

NASBA Category of Study: Auditing (Governmental)

Prerequisites: None

Advance preparation: None

Who should attend: Auditors of government programs

Instructional method: Self-study text with online quiz. QAS SS

CPE Credit Hours: 4

This course qualifies for Yellow Book CPE credit.

About the Author(s): Professor James R. (Jim) Crockett, DBA, CPA (ret.)

NEW! Now you can buy for multiple students!

Whether you’re buying a course for yourself, or buying for other(s), we’ve got you covered – simply enter the product quantity of the number of *students* that will be studying and taking the exams while you’re checking out.  Our system will send each student entered in the checkout process their own unique login credentials directly and individually.  Each student will be able to log into our Student Center, download their courses to study and take their exams when they’re ready.



This Yellowbook-CPE.com distinguishes between purchasers and students. Are you both the student and the purchaser?

If you’re simply buying for yourself, then you are both the purchaser and the student, and you will just supply your own first name, last name and email in the “student information” blanks in checkout.  The system will ask for your billing information after that.

Are you purchasing a course for someone else?

If, on the other hand, you’re buying for someone else or for a group of people, then make sure you put in the number of students that will be taking the test in the quantity, and then enter the first name, last name and email of each student in the sets of blanks that will appear before you proceed to check out.  You will enter your contact and  billing information on the next screen.

Visit the Yellowbook-CPE.com Student Center
Click to learn more about Yellowbook requirements.


Lost your password?