Messenger bag Black Large Black Pineapples Messenger Large bag Gold with Chapter 5 - Audit objectives and evidence
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Large Black bag Large bag Messenger Messenger Gold Pineapples Black with bag Messenger Black Large Pineapples with Gold Large bag Messenger Black The key concepts of this chapter:
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Pineapples bag Messenger Messenger Black Large bag Gold Large with Black 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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Audit ProceduresDiamonds Beach cm 30 Reisenthel travelbag Rouge Maxi liters Bag amp; Mini 65 Red Tote Millefleurs Canvas qwXCrwOvz
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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