M26113 – Audit Evidence under ISA 501 (Online)
Registration Time: 09:15
Sessions Time: 09:30 – 11:30 no break
Speakers: Ms Janis Hyzler & Mr Alan Borg Olivier
Venue: Online Webinar
Participation Fees
MIA Members: €25.00
Non-MIA Members: €50.00
Retired Members: €15.00
Students: €20.00
*Group bookings for 3 or more participants available.
Background Information
ISA 500 Audit Evidence is a fundamental auditing standard that underpins the auditor’s ability to form a sound and defensible audit opinion. This session will provide participants with a practical understanding of the requirements of ISA 500, focusing on the concepts of sufficient and appropriate audit evidence, the assessment of relevance and reliability, and the application of key audit procedures used to obtain evidence. Through practical examples and real-world considerations, attendees will gain insights into exercising professional judgment when evaluating audit evidence and addressing challenges encountered in modern audit engagements. The session is designed for auditors seeking to strengthen their understanding of audit evidence and enhance audit quality in line with International Standards on Auditing.
Specific Topics to be covered during the session
• Objective and scope of ISA 500
• Understanding the concepts of sufficiency and appropriateness of audit evidence
• Sources of audit evidence: internal vs external evidence
• Audit procedures for obtaining evidence
• Common challenges and practical considerations in obtaining audit evidence in modern audit engagements
• Documentation considerations
Why is the session of relevance to our members?
ISA 500 lies at the heart of every audit engagement, establishing the principles that auditors must apply when determining whether sufficient appropriate audit evidence has been obtained. This session is particularly relevant for audit professionals seeking to enhance audit quality, strengthen professional judgement, and respond effectively to evolving regulatory and stakeholder expectations. By exploring the practical application of ISA 500, participants will gain valuable insights into assessing the relevance and reliability of evidence, selecting appropriate audit procedures, and addressing challenges that arise. The session will equip members with practical knowledge that can be immediately applied to improve the effectiveness and quality of their audit engagements.
Target Audience
This session is mainly intended for sole practitioners providing audit services and to audit firms, in particular audit engagements partners and directors, audit managers and other audit team members, quality assurance consultants and sub-contractors.
Speakers’ Profiles
Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.
A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector.
In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries
Alan Borg Olivier joined Zampa Partners in May 2025 as an Audit Leader in the Audit & Assurance team. He holds an ACCA qualification and is a member of both the Association of Chartered Certified Accountants (ACCA) and the Malta Institute of Accountants (MIA). He is also a certified public accountant and registered auditor.
Event CPE Competencies
2 Core