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Shoulder Cute Bag Girls Messenger Mini Wallet Bag Cellphone Fashion Lightpink Purse Chapter 5 - Audit objectives and evidence

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Bag Wallet Girls Mini Bag Purse Lightpink Cellphone Messenger Shoulder Cute Fashion Mini Cellphone Bag Shoulder Messenger Purse Fashion Bag Cute Wallet Girls Lightpink The key concepts of this chapter:

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Mini Lightpink Fashion Wallet Cute Purse Bag Cellphone Shoulder Messenger Girls 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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