ISA 500-Audit Evidence Webinar

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

ISA 500-Audit Evidence Webinar
Date: 28th April 2026
Time: 4.00-6.00PM
Venue: Virtual

Overview

In today’s complex and fast-evolving business environment, audit practitioners are increasingly challenged by sophisticated transactions, digital records, automation, and heightened regulatory scrutiny. At the heart of audit quality lies one fundamental requirement—the ability to obtain sufficient and appropriate audit evidence to support a well-founded audit opinion. ISA 500 provides the core framework that guides auditors on what constitutes reliable evidence and how it should be obtained, evaluated, and documented.

ISA 500 is the backbone of the entire audit process, influencing every audit judgment and conclusion. Yet, in practice, auditors frequently face challenges relating to the reliability of management information, the use of external confirmations, the impact of technology on evidence, and the risk of over-reliance on weak or insufficient audit documentation. This webinar is therefore designed to equip professional audit practitioners with a clear, practical, and risk-focused understanding of ISA 500, emphasizing its application in real-world audit engagements.

The session will focus on how to:

• Determine what constitutes sufficient and appropriate audit evidence
• Assess the reliability of evidence from different sources
• Apply professional judgment when using information produced by the entity
• Evaluate the consistency and relevance of audit evidence obtained
• Address limitations in audit evidence and respond appropriately when evidence is contradictory or incomplete

The webinar will adopt a practical, application-driven approach, highlighting common pitfalls, inspection findings, and audit failure risks associated with weak evidence. Key areas such as the use of external confirmations, management representations, analytical procedures, and technology-generated evidence will be explored in line with current audit practice expectations.

By the end of the session, participants will be better equipped to apply ISA 500 in their day-to-day professional practice. This will enable them to deliver effective and sound audit opinions that are adequately backed by credible, defensible, and high-quality audit evidence.

Target Audience

This training is primarily meant for preparers of financial statements and assurance professionals although not limited to accountancy practitioners only, staff from other units are highly encouraged to attend.

Continuous Professional Development Units

Members of ICPAK and those from other reciprocating professional bodies will earn 2 CPD units upon successfully attending all conference sessions.

Financial Commitment:

Note: This is virtual training and therefore training materials, meals and other related provisions are not required.

Online Booking:

We call on seminar participants to note that booking is available only online at www.icpak.com/events. Delegates are reminded to note that online booking for training sessions is MANDATORY.   This is available either online at www.icpak.com/events

National Industrial Training Authority (NITA) Reimbursement:

The Institute is registered as a trainer with the National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)

Further requests can be channeled to us via telephone calls on +254 719 074 100, or via email to marketing@icpak.com. We encourage members to regularly visit our website https://www.icpak.com for updates.