Audit Evidence & Interviewing Skills

Gathering reliable evidence through effective audit techniques

Course Overview

This course provides learners with advanced auditing skills focused on evidence collection and audit interviewing. Learners will explore questioning techniques, observation skills, sampling approaches and evidence evaluation. The course helps auditors gather objective evidence while maintaining professionalism, impartiality and audit effectiveness.

Learning Outcomes

• Understand the characteristics of reliable audit evidence
• Conduct effective audit interviews
• Apply questioning and listening techniques
• Evaluate evidence objectively
• Manage challenging audit situations professionally
• Document audit findings accurately
• Improve audit effectiveness and consistency

Course Structure (3 topics, 9 lessons)