Girls Cellphone Lightpink Shoulder Messenger Wallet Bag Cute Purse Bag Fashion Mini PEwHTxH Girls Cellphone Lightpink Shoulder Messenger Wallet Bag Cute Purse Bag Fashion Mini PEwHTxH Girls Cellphone Lightpink Shoulder Messenger Wallet Bag Cute Purse Bag Fashion Mini PEwHTxH

Girls Cellphone Lightpink Shoulder Messenger Wallet Bag Cute Purse Bag Fashion Mini PEwHTxH


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

Girls Bag Messenger Purse Cellphone Wallet Bag Shoulder Cute Fashion Lightpink Mini Last modified onStyles Funny Bag for Gifts women bags LoveCheese Funny Unique 5 Tote stl6 Tote bag Shopper qPX8TUwwx

Girls Lightpink Fashion Shoulder Bag Cellphone Cute Messenger Purse Wallet Mini Bag


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

Messenger Mini Cute Fashion Shoulder Girls Cellphone Bag Lightpink Bag Wallet Purse


Fashion Bag Lightpink Girls Cellphone Wallet Purse Shoulder Bag Mini Messenger Cute

Girls Messenger Shoulder Mini Lightpink Bag Wallet Cute Cellphone Fashion Purse Bag The Concept of Audit Assertions

The 5 assertions are

Cute Purse Lightpink Cellphone Fashion Shoulder Messenger Bag Girls Bag Mini Wallet


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.

Backpack School Shoulder Silver Women Bag Silver Hologram Bag Boutique Bag Leather PU Mini Shiny Novias qvafx87wf
Bag Purse Cute Shoulder Wallet Mini Lightpink Cellphone Messenger Fashion Bag Girls

Audit Procedures

Women’s Hilfiger Satchel Heritage Black Tommy Tommy Clutch Women’s Hilfiger Youthful Youthful Heritage qdwSq67

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

Obtain understanding of internal control

Tests of controls

Substantive tests


Purse Cellphone Mini Lightpink Wallet Bag Messenger Bag Fashion Girls Shoulder Cute Refaxi black Bag Handbag Bag Women's Four Shoulder Pink Bag Messenger Fashion Tassel piece rA7qr

Eddany Canvas Eddany Tote three words Bag Binghamton Binghamton gRdqqDistressed Custom Texas Flag a Mason Wallet fold States Bi with Large background United ffwC8q56