Double-check your evidence
Before you put your professional reputation behind the audit conclusion, consider both corroborating and contradictory evidence. And don’t forget to double-check your evidence during an overall assessment before you publish!
Corroborating evidence supports your hypothesis. Get plenty of it (sufficient) and make sure it supports your conclusion and findings (appropriate).
Contradictory evidence presents an alternative view.
For example, Galileo was imprisoned for sharing evidence the earth revolved around the sun instead of the other way around. 350 Years later, the pope apologized for not heeding this contradictory evidence. Lesson: don’t ignore evidence that points you in a different way!
And before you make your final conclusions and publish your report, take a step back and make an overall assessment:
GAGAS 2021 8.109: When assessing the overall sufficiency and appropriateness of evidence, auditors should evaluate the expected significance of evidence to the audit objectives, findings, and conclusions; available corroborating evidence; and the level of audit risk. If auditors conclude that evidence is not sufficient or appropriate, they should not use such evidence as support for findings and conclusions.
Want to learn more about evidence?
I suggest this short video course entitled Choosing the Best Audit Test Plus Audit Documentation. You will learn more about the three types of evidence and qualities of good audit test while earning 2.5 hours Yellow Book CPE hours.
Need more in-depth training? I invite you to join me for one of my most popular classes, the Virtual Audit Bootcamp scheduled for June 3-7. Participants will learn how to support their conclusions and findings with evidence. Also, we’ll explore each phase of conducting a government audit while learning how to comply with significant Yellow Book and IIA standards. And there’s a bonus! Develop your interviewing skills and earn 7 extra hours of CPE at your own pace with a complimentary self-study course, Interviewing Skills for Auditors.
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