{"product_id":"3026314_acca-learning","title":"ISA 500 - Audit evidence","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThis refresher provides accountants and auditors with a concise yet practical understanding of how to obtain and evaluate audit evidence in line with international auditing standards. The course explains the core principles of sufficiency and appropriateness, the reliability of different evidence sources, and the role of professional scepticism when assessing information generated internally by the entity or obtained from external parties. By breaking down ISA 500 into clear, applicable concepts, you gain a stronger grasp of how evidence underpins audit conclusions and supports a high-quality opinion.\u003cbr\u003e\n\u003cbr\u003e\nYou will explore key evidence-gathering procedures, judgement areas, and the integration of ISA 500 with other critical ISAs. This course is ideal for practising auditors and accounting professionals seeking to strengthen their technical competence and reinforce robust, standards-aligned audit evidence practices.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will gain an understanding of how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eexplain the core principles of sufficient and appropriate audit evidence and how they support reasonable assurance under ISA 500\u003c\/li\u003e\n\u003cli\u003eevaluate the relevance and reliability of different evidence sources, including information generated by the entity and obtained externally\u003c\/li\u003e\n\u003cli\u003eapply key audit evidence-gathering procedures (inspection, observation, confirmation, recalculation, reperformance, analytical procedures, and inquiry) to meet specific audit objectives\u003c\/li\u003e\n\u003cli\u003eassess the quality of work performed by management’s experts and external information sources, ensuring appropriate auditor responses where reliability is in doubt\u003c\/li\u003e\n\u003cli\u003eselect suitable items for testing based on risk, including using 100 percent examination, specific item selection, or audit sampling\u003c\/li\u003e\n\u003cli\u003erespond effectively to contradictory, incomplete, or unreliable audit evidence, integrating ISA 500 with other relevant ISAs to form well-supported audit conclusions.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185459.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47856580722939,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47856580755707,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47856580788475,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47856580821243,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_500_3026340.jpg?v=1779833341","url":"https:\/\/acca-learning.myshopify.com\/products\/3026314_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}