Chapter 7 Evidence - AuditEvidence Third Standard of Fieldwork(GAAS Audit Evidence Decisions Factors Affecting Persuasiveness Types of Evidence

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Audit Evidence Third Standard of Fieldwork (GAAS) Audit Evidence Decisions Factors Affecting Persuasiveness Types of Evidence Types of Audit Tests Audit Documentation
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Third Standard of Fieldwork The auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for opinion regarding the financial statements under audit. Reasonable basis--persuasive vs. convincing
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Audit Evidence Decisions Which audit procedures to use When to perform the procedures What sample size to select Which items to select Results of audit evidence decisions are reflected in the audit program.
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Audit Evidence Decisions Which audit procedures to use nature When to perform the procedures timing What sample size to select extent Which items to select Results of audit evidence decisions are reflected in the audit program.
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Factors Affecting  Persuasiveness Sufficiency Appropriateness
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This note was uploaded on 02/09/2011 for the course ACCT 407 taught by Professor Smith during the Spring '11 term at University of Louisiana at Lafayette.

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Chapter 7 Evidence - AuditEvidence Third Standard of Fieldwork(GAAS Audit Evidence Decisions Factors Affecting Persuasiveness Types of Evidence

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