Home / CPA Course / AUD

Sufficient appropriate evidence

AUD Chapter 19 · Area III · Blueprint III.B

The whole audit comes down to one question: do I have enough good evidence? The Blueprint tests it at three skill levels. Application: where does evidence come from. Analysis: weigh it with skepticism. Evaluation: decide whether it is enough. Evaluation is the highest skill tested on the exam, and only AUD tests it.

In this chapter

  1. Two words: sufficient and appropriate
  2. Relevance: does the evidence answer the right question?
  3. Reliability: how far can the evidence be trusted?
  4. Where evidence comes from
  5. Weighing evidence with skepticism
  6. Concluding: is it enough?

This chapter has 6 lessons, 50 practice MCQs with explanations and 20 simulations, plus flashcards and a recall sheet.

What this chapter covers

Chapter 18: Working with data · Chapter 20: Audit sampling