Chapter 13 - Chapter 13 Types of Audit Tests and Procedures...

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Chapter 13
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Types of Audit Tests and Procedures Procedures to gain an understanding of the client and the internal control structure Tests of controls Substantive tests analytical procedures substantive tests of details of transactions of balances
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Types of Evidence Inquiry Observation Inspection of records or documents (Documentation) Recalculation Reperformance Confirmation Inspection of tangible assets (Physical Examination) Analytical Procedures
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Relationship between types of tests and types of evidence--matching Procedures to gain an understanding of the client and the internal control structure Tests of controls Substantive tests analytical procedures substantive tests of details • of transactions • of balances Inquiry Observation Inspection of records or documents (Documentation) Recalculation Reperformance Confirmation Inspection of tangible assets (Physical Examination) Analytical Procedures
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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 13 - Chapter 13 Types of Audit Tests and Procedures...

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