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

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

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

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