This preview shows pages 1–3. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
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...
View Full Document
- Fall '08