L9 Notes_Part_2 - Analytical Tests (poor IC) Client enquiry...

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Client Inquiry Chapter 9
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Hierarchy of Evidence Reliability BEST Physical Evidence – Inspection of tangible assets Confirmations Inspection of External Documentation Recalculations/Reperformance WEAK Inspection of Internal Documentation (poor IC)
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Unformatted text preview: Analytical Tests (poor IC) Client enquiry done informally GOOD Inspection of Internal Documentation (strong IC) Analytical (strong IC) Observation/ Scanning Client enquiry done rigorously Inquiry Why is Inquiry becoming more important?...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L9 Notes_Part_2 - Analytical Tests (poor IC) Client enquiry...

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