ISA 500: Audit evidence

Further ICAEW support

Audit resources
Information and guidance on completing all stages of an audit, as well as making the decision around whether or not an audit is required. There are links to technical help, webinars, publications and events as well as audit representations.

Audit and Assurance Faculty
The faculty gives members a comprehensive package of essential guidance and technical advice. It produces a monthly newsletter with the latest thinking, technical bulletins and regulatory updates, and member-only events.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Audit and assurance essentials for professional accountancy exams
Katharine Bagshaw (Wiley, 2013)
This primer on the key concepts of professional auditing and assurance syllabuses has a section on audit evidence. It outlines the definition of audit evidence, risk assessment procedures, what counts as sufficient and appropriate evidence and the types of audit procedure.

Frequently asked questions in ISAs
Steven Collings (Wiley, 2014)
This book addresses key areas where audit firms are failing which have been flagged up by audit regulators. It includes a chapter on what constitutes audit evidence and how it is gathered, with examples. The chapter covers the procedures generating audit evidence, the factors that determine whether evidence is sufficient and appropriate and the issue of recurring audits.

Articles and books in the Library collection

Selected books

Implementing GAAS: A practical guide to auditing and reporting
Ian Connon (Croner-i)
Implementing GAAS (Generally Accepted Auditing Standards) provides guidance on current UK auditing standards and the supporting Practice Notes, Bulletins and other material. The annually updated title contains examples, illustrations of recent reports and discussion of problem areas, including a chapter on audit evidence with example letters and forms.

The audit process: Principles, practice and cases
Iain Gray and Stuart Manson (Cengage Learning, 2011)
An introduction to the principles and practice of auditing, with a chapter explaining the search for audit evidence. It looks at the reliability of evidence and grades of audit evidence as well as the evidential requirements at each stage of the audit process.

Find more resources

• View a list of articles in our collection about ISA 500 and audit evidence
• View a list of books in our collection about ISA 500 and audit evidence

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.