L2 Notes_Part_24 - Confirmation documentation Observation...

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Relationships Among Auditing Standards, Types of Evidence and the Four Audit Evidence Decisions Auditing Standards Broad guidelines concerning auditor qualifications and conduct, evidence, accumulation, and reporting Qualifications and conduct standards Reporting Types of evidence Evidence accumulation Sample Size and items to select Audit procedures Timing of tests Broad categories of evidence available for the auditor’s accumulation Specific instructions for the Accumulation of types of evidence Physical examination of
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Unformatted text preview: Confirmation, documentation, Observation, inquiries of client, reperformance, analytical procedures { Four Audit Evidence Decisions Arens, Elder, Beasley text Management Assertions - Financial Statements Transactions Occurrence Completeness Accuracy Cutoff Classification Accounts Existence Rights & obligations Completeness Valuation & allocation Presentation & Disclosure Occurrence Rights & obligations Completeness Classification & understandability Accuracy & Valuation...
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L2 Notes_Part_24 - Confirmation documentation Observation...

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