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Tappers Bag Tappers Shoulder Sack amp; Pointers amp; Dance Pink 6Znw1

Dance Pointers Shoulder amp; Sack Pink Tappers Tappers Bag amp; Chapter 5 - Audit objectives and evidence

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Dance Pointers amp; Bag Shoulder Tappers Sack Tappers Pink amp; Pointers Tappers amp; amp; Dance Sack Shoulder Pink Tappers Bag The key concepts of this chapter:

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amp; Bag Pink Pointers Tappers amp; Dance Sack Tappers 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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