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Bowling Silver Handbag Bag XXL sequin sequin Gold ca Ladies Cotton Shopper bag Black Silver Rhinestones Gold WxHxD CrossOver design 37x33x16 ital Black Hobo Handle OBC Canvas cm bag Star

WxHxD Shopper bag Bag design Ladies cm XXL Rhinestones Black Cotton sequin Star Gold Handbag Silver Hobo Gold Silver Handle sequin ital Canvas OBC Bowling CrossOver 37x33x16 Black ca bag The Concept of Audit Assertions

The 5 assertions are

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Audit Evidence

To be sure that their are no material misstatements, the auditor gathers evidence. According to auditing standards, there are two types of evidence, which are further explained on p. 150, Figure 5-2.

How much evidence does the auditor need? Auditing standards are very clear on this. You must have sufficient compentent evidential matter for a reasonable basis for an opinion.

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Audit Procedures

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Audits are conducted in various phases. In each phase, certain procedures are often used.

Obtain understanding of internal control

Tests of controls

Substantive tests


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