Chapter 6 Evidence Chapter 6. Audit Evidence Why does the auditor - - PowerPoint PPT Presentation
Chapter 6 Evidence Chapter 6. Audit Evidence Why does the auditor need evidence ? 1. Sufficient, appropriate evidence 2. Sources of audit evidence 3. The impact on the audit approach 4. Types of audit procedures 5. Sampling 6.
Chapter 6.
Audit Evidence
1.
Why does the auditor need evidence ?
2.
Sufficient, appropriate evidence
Sources of audit evidence
4.
The impact on the audit approach
5.
Types of audit procedures
6.
Sampling
7.
Computer Assisted Audit Techniques (CAATs)
8.
Relying on the work of others
4 Key Auditing Questions:
Sources of audit evidence:
Sources of Evidence Test of Controls Substantive Procedures Test of Details Analytical Procedures
SAMPLING Using Random Selection / Probability Theory Statistical Not using random selection / Probability theory Non-Statistical