Planning and performing the audit of performance information
In this lesson, you'll learn how to plan and perform an audit of performance information—a critical skill for AA candidates.
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In this lesson
- 0:00 Understanding entity systems and controls
- 0:34 Audit procedures for performance measures
- 2:43 Hospital performance audit example
- 4:02 Establishing criteria for assurance reporting
About this lesson
You'll discover the key audit procedures needed to gather sufficient evidence, including understanding entity systems and controls, testing the reliability of performance measures, performing analytical review, and recalculating quantitative figures. The lesson covers how to assess whether performance information is suitable and useful for stakeholders, and applies these techniques to a practical example of auditing hospital performance metrics like mortality rates and patient satisfaction scores. You'll also explore the criteria used to evaluate performance information, including regulatory requirements, measurability, and reliability—essential knowledge for delivering credible assurance on non-financial performance reporting.
Duration: 6m
Transcript
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