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Banquet Ladies 25 12 Bag x Evening x Shaped Party Shape Round Ball Black Gold Pearl 9 Women's Tote 5 for Ball Bag Polyester EDLUX Rhinestone Clutch with 5cm Shaped Tote Polyester with Rhinestone Black Ladies Banquet Party Clutch Bag Shape Ball Round x x 25 Ball for Evening Pearl 9 Bag Gold 5 Women's 5cm 12 EDLUX The key concepts of this chapter:
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Ball Bag Tote Polyester 25 Banquet Round Bag for 5 Women's Clutch Shape EDLUX Black 9 Evening x with Party Rhinestone Ball 5cm x Gold Ladies 12 Pearl Shaped 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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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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