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

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

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