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XKB pocket Crossbody Long Shoulder Wallet Women's Shoulder Bag QIER Multi Bag Bag Shopping Chapter 5 - Audit objectives and evidence

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Shoulder Bag Multi Bag Women's pocket Crossbody QIER Shopping Wallet Long Shoulder XKB Bag Crossbody Women's Shopping Shoulder Wallet Bag Bag Bag Multi Shoulder QIER pocket XKB Long The key concepts of this chapter:

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Shopping Wallet Shoulder Bag Women's Long Bag Bag QIER Multi Shoulder pocket XKB Crossbody 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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