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Beach Handbags Women's Sister Canvas Bag Ever amp; World's Print Best So'each Tote Chapter 5 - Audit objectives and evidence

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Beach World's Sister Canvas Best Bag amp; So'each Print Tote Ever Women's Handbags Tote Beach Sister Best So'each amp; Handbags Ever Bag Print Canvas Women's World's The key concepts of this chapter:

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Best Ever Bag amp; Beach Tote Print Handbags Canvas World's Sister So'each Women's 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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