O re performance re performance is the auditors

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o Re performance Re performance is the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal control, either manually or through the use of CAATs. o Analytical procedures Analytical procedures are an important type of evidence on an audit. They consist of evaluations of financial information made by a study of plausible relationships among both financial and non financial data. o Scanning Scanning is the review of accounting data to identify significant or unusual items. This includes the identification of anomalous individual
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  • Spring '12
  • Na
  • account balances, equity interests, tangible assets Inspection

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