Handbags Body Bags Faux Handle Women's Bags Bags Wathet Top Cross Shoulder Leather Chapter 5 - Audit objectives and evidence
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Wathet Bags Leather Body Bags Handbags Top Bags Women's Faux Cross Handle Shoulder Shoulder Bags Leather Bags Faux Women's Bags Handbags Cross Wathet Handle Top Body The key concepts of this chapter:
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Handle Faux Top Cross Bags Bags Wathet Women's Leather Body Bags Shoulder Handbags 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 ProceduresHandbag Diamante Party Ladies Glitter Women's Bag Red Clutch Envelope Evening ME68034 nXXS8ZOxwq
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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