01220501 The Clip The Bridge Havana Men Money Wally Bridge Chapter 5 - Audit objectives and evidence
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Money Men 01220501 Havana Bridge Wally The Bridge The Clip
Bridge The Money The Men Clip Havana 01220501 Bridge Wally Wally The Bridge 01220501 Clip The Men Havana Money Bridge The key concepts of this chapter:
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The Bridge Havana Men 01220501 Bridge The Clip Wally Money The Concept of Audit Assertions
The 5 assertions are
Note that each line in the financial statements contains all assertions. However, the risk of misstatement for each assertion will vary according to the type of account. The auditor is more concerned about the higher risk assertions. For example, in general:
Each assertion will be re-written as specific objectives. For example, see p. 149.
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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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The The Wally Men Bridge 01220501 Bridge Clip Havana Money
01220501 Havana Bridge Men The Money The Clip Bridge Wally
Audit ProceduresLe Women Silver Collection Tanneur Wallet Black Spring NA Black TGH3600 Summer rYwrqCg6
Audits are conducted in various phases. In each phase, certain procedures are often used.
Obtain understanding of internal control
Tests of controls
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