Audit evidence refers to Information used by the auditor in arriving at the conclusions on which the auditor's opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information. Audit evidence to draw reasonable ...
Audit Evidence and Documentation 1 Management Assertions Existence or Occurrence--Assets, liabilities, and owners’ equity accounts reflected in the financial statements exist; the recorded transactions have occurred. Completeness--All transactions, assets, liabilities, and elements of owners’ equity that ...
B-2 Audit Planning and Documentation/审计计划和审计工作底稿 Part C Internal Control/内部控制 C-1 Internal Control Systems/内部控制系统 C-2 The Use and Evaluatioof Internal Control Systems by Auditors/审计人员对内部控制系统的使用和评价 Part D Audit Evidence/审计证据 D-1 Financial Statement Assertio...
AuditEvidence Ⅰ.AuditEvidenceDecisionsⅡ.PersuasivenessofAuditEvidenceⅢ.TypesofAuditEvidence I.AuditEvidenceDecisions Auditprocedurestouse–specificprocedures shouldbespelledoutforinstructionduringtheaudit.Samplesize–howmanyitemsshouldbetestedforeachauditprocedure.Itemstoselect–determinewhichitemsinthepopulationshouldbe...
Chapter07AuditEvidence(审计学-英文版)AuditEvidence Chapter7 ©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 7-1 LearningObjective1 Contrastauditevidencewithevidenceusedbyotherprofessions.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 7-2 NatureofEvidence Theuseof...
auditevidencejsutypesconfirmations证据 Chapter7 AuditPlanningandAnalytical Procedures PresentationOutline I.I.DefiningAuditEvidenceDefiningAuditEvidence II.II.TypesofAuditEvidenceTypesofAuditEvidence III.III.AuditDocumentationAuditDocumentation I.DefiningAuditEvidence A.A.AuditEvidenceDecisionsAuditEvidenceDecisions B.B...
timing and extent of audit procedures -for each material class of transactions, account balance or disclosure -planning these procedures takes place over the course of the audit 2 audit documentation The auditor should document matters which are important in providing evidence to support the opinion ...
2015. The impact of audit evidence documentation on jurors' negligence verdicts and damage awards. The Accounting Review 90 (6): 2177-2204.Backof, A. (2013). The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards. Working paper....
ArmslengthtransactionsDocumentsnevergototheclient.External-internalismaterialthatoriginatedoutsidetheclientbutissuppliedbytheclient.Internalevidenceisdocumentationfromtheclient-produced,storedandcirculated.Verbalandwrittenrepresentationofclient.Shouldbecorroboratedbyotherevidence.第六页，共三十六页。7-6 ...
1、Audit Evidence,Chapter 7,Learning Objective 1,Contrast audit evidence with evidence used by other professions.,Nature of Evidence,The use of evidence is not unique to auditors.,Evidence is also used by scientists, lawyers, and historians.,Learning Objective 2,Identify the four audit evidence ...