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.
audit evidence
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.
Types of Audit Evidence by Professor Jim Crockett
Please enjoy this excerpt from Professor James Crockett’s self-study book entitled The Audit Risk Formula available here on YellowBook-CPE for 3.5 hours of CPE credit. In this chapter, he discusses types of audit evidence. There are several different lists of types of audit evidence contained in the audit literature. The following is my attempt to […]
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