events | 01 February 2021

Audit Evidence: Reliability of Evidence

This session will focus on the collection of relevant and reliable audit evidence when conducting an audit under ISAs.

Course Description:

It will provide an overview of what constitutes sufficient appropriate audit evidence. It will also delve into the process undertaken by the external auditor in designing and performing external confirmation procedures to obtain relevant and reliable audit evidence. Special focus will be devoted to analytical procedures, which includes providing an overview of the Step Model adopted by the external auditor in performing analytical procedures to obtain sufficient appropriate audit evidence.

Target Audience:

This session is relevant to external auditors, preparers of financial statements and auditing/accounting/finance students.

Learning Outcomes:

The session is aimed at increasing awareness and understanding of the audit evidence for a financial statements audit.


A basic understanding of the scope and conduct of an ISA audit.

Time: 14:00 – 16:45 (15 minutes break)

Venue:Live online session – details of how to join the meeting will be sent once registration is complete

Fee: €40

CPE Hours: This course qualifies for 2.5 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.


Daniel Brincat, Associate Director, Audit Services, KPMG in Malta

Melissa Mercieca, Senior Manager, Audit Services, KPMG in Malta 

Marika Azzopardi, Manager, Audit Services, KPMG in Malta 

Kindly note that this session entitles the attendee to 2.5 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.

Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite!

Discover more courses from our KPMG Learning Suites.

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Cooperation Partners
  • Malta Association of Credit Management
  • Malta Employers' Associations