L4 Notes_Part_1 - transaction processing, closeness to B/S...

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There is no excuse for the behavior of some auditors who act like "those who come in after the battle to bayonet the wounded"!
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Characteristics of Evidence Persuasiveness Of Evidence = f(appropriateness, sufficiency, timeliness) Appropriateness = f(relevance, independence of provider, IC, qualifications of provider, objectivity) Sufficiency = f(materiality, risk, expectation) Timeliness = f(planning, coverage of entire year’s
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Unformatted text preview: transaction processing, closeness to B/S date, end of audit) Characteristics of Evidence: Appropriateness Relevance (ex: inventory; sr. eval) Independence of Provider Effectiveness of Internal Control Auditors Direct Knowledge Qualifications of Provider Objectivity Appropriateness Of Evidence Reliability Of Evidence = Arens, Elder, Beasley...
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L4 Notes_Part_1 - transaction processing, closeness to B/S...

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