Audit Evidence and Professional Judgment:
How to effectively use critical thinking

Course Description:

One of the most difficult skills associated with auditing is determining the propriety of audit evidence; does it support the audit objective, is it enough, is it too much and inefficient, and how does professional judgment affect the quality and quantity of auditing procedures.  This session will provide you with skills and techniques necessary to identify the appropriate evidence to support the audit conclusion.  The tools and techniques shared will also provide you with approaches to guide your use of critical thinking skills to facilitate decision making and gathering of audit evidence.  Real life examples of strong and weak evidence will be provided to further the learning process.  Finally, the course will be interactive and provide opportunities for you to practice what you learn.


In this one day course, we will discuss the critical issues to be considered:

• Review the importance of appropriate, competent, sufficient, relevant, useful and persuasive audit evidence

• Discuss the meaning and application of professional judgment

• Identify the types of evidence and discuss methods, techniques and tools to gather information to support audit objectives/results

• Provide examples of the link between methodologies and evidence gathered to support audit results

• Identify types of decisions faced by auditors and important differences in the approach

• Provide a sample of the critical thinking process

• Demonstrate how critical thinking helps improve audit evidence and the audit process

• Provide samples of how root cause analysis can be used in the audit process

• Compare and contrast auditor judgment and critical thinking skills

• Review ways to develop critcal thinking to enhance the audit process

• Identify how mind mapping can be used to improve the audit process

• Demonstrate how to determine that the evidence gathered is appropriate, competent, sufficient, relevant, useful and persuasive to support audit conclusions


Learning Objectives:

• Identify the different types of evidence and how to best use them during the audit process

• Understand the importance and use of evidence during audit engagements

• Learn new methods and approaches to gather evidence

• Develop critical thinking skills for future use (including root cause analysis & mind mapping)

• Learn exercises to strengthen critical thinking in the audit process

• Use the tips, tools and techniques to gather audit evidence that is appropriate, sufficient and persuasive to support audit results


Who should attend:

• Internal Audit Staff and Management



Auditors with at least 2 years' experience in order to draw upon their professional audit experience


Level: Intermediate

Field: Auditing

CPE Credits: 8 (400 minutes) - 1 Day

Delivery Method: Live - Group




(217) 960-1926

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