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SumAssertObjEvid - Presentation& Disclosure...

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BUS 424 - Auditing Summary of Assertions, Objectives, and Evidence - prepared by Krystal Powell Objectives Objectives Primary Management Assertion Transition-Related Balance-Related Evidence Existence Existence Existence Physical Examination Confirmation Completeness Completeness Completeness Reperformance Valuation or Allocation Accuracy Accuracy Confirmation Reperformance Classification Classification Timing Cut-Off Reperformance Detail Tie-In Reperformance Realizable Value Inquiry Confirmation Inquiry
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Unformatted text preview: Presentation & Disclosure Confirmation *Documentation can satisfy all objectives **Observation, Inquires, & Analytical Procedures are not enough to satisfy any objective entirely Audit Procedure Terms Evidence Examine Documentation Scan Analytical Procedure Read Documentation Compute Analytical Procedure Recompute Reperformance Foot Reperformance Trace Documentation &/or Reperformance Compare Documentation Observe Observation Vouch Documentation Count Physical Examine Inquire Inquiries Confirm Confirmation...
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  • Spring '07
  • PaigeE.Gee
  • Completeness Accuracy Classification, Confirmation Reperformance Confirmation, Confirmation Inquiry Confirmation, Krystal Powell

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SumAssertObjEvid - Presentation& Disclosure...

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