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Small Crystal Purse Bag Fashion KYS Lady's Clutch Shoulder Handbags Bag Clutch color Chain Women Evening Chapter 5 - Audit objectives and evidence

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Evening Women Handbags Purse Chain Crystal Fashion Bag Bag Clutch KYS Shoulder color Clutch Small Lady's Clutch Crystal Fashion Purse Small Shoulder KYS color Clutch Handbags Lady's Chain Evening Women Bag Bag The key concepts of this chapter:

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Chain Women Lady's KYS Crystal Clutch Clutch Evening Fashion Bag Bag Purse Shoulder color Small Handbags 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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