In a 2014 book, former Secretary of State Powell explained how he judges evidence and where he went wrong with his speech to the UN on Iraq’s weapons of mass destruction. These same principles apply to audit evidence.
audit evidence
Double-Check Your Evidence
Before you put your professional reputation behind the audit conclusion and publish, double-check your evidence!
Question Your Audit Evidence
Since auditors always need to back up their audit evidence, always ask these five questions to make sure it’s good!
What is Professional Skepticism?
In this episode of THE SAMPLE Leita Hart-Fanta shares her thoughts on how we are professional skeptics and goes over what the GAO says when it comes to our skepticism.
How to Recognize a Bias Threat
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA explains what a bias threat is and how to recognize it to remain objective.
How to Stop the BS
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA defines BS in audit reports and reminds auditors to backup their writing with testing and evidence.