in-class hand in P6-28- suggested approach

in-class hand in P6-28- suggested approach - year grades...

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6.28 a. Type of Evidence Possible Evidence at Provincial Auditor’s Office Collected from? Level of Objectivity of Evidence Inspection Examine state of repair of equipment used for scanning student answers N/A, collected by auditor High Observation Observe data entry process (recording of grades by student) for access controls Data entry staff Medium Inquiries of the client Inquire about the process of administering tests and recording grades School administrative staff, test centre staff Medium Confirmation Confirm with schools the number of students that wrote tests at the school, and the nature of information collected Individual school administrators High Recalculation Test calculate the school averages for a sample of schools Test centre Medium Reperformance Match school results to the data reported by the test centre Individual school administrators and Test centre High Analytical procedures Compare school averages and look for schools with excessively high or low grades; compare current year to prior
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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.

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