Unformatted text preview: year grades for all schools Test Centre Low Refer to Table 6-4. High quality evidence is evidence that is completed by the auditor, or is obtained from an external party. Where the auditor obtains information from a test centre or school, but can corroborate this information, then it is of medium quality. b. Transaction-related Audit Objective Possible Audit Procedure Occurrence Compare the number of students enrolled in a school to the number of students tested (tested number should be less than enrolled) Completeness Obtain a list of all of the schools in the jurisdiction and compare the total to the number of schools tested (should be equal). Accuracy Recalculate the average grades by school for a sample of schools. Classification Determine which schools are public schools versus high schools and whether statistics have been recorded in the correct grouping. Timing n/a Posting and summarization n/a...
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This note was uploaded on 02/19/2012 for the course ACCT Audit taught by Professor Niki during the Spring '12 term at Saint Mary's University Texas.
- Spring '12