Opposite each general audit procedure, write the management assertions most usefully audited by using each procedure. PCAOB
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PCAOB Assertions ASB Assertions Audit Procedures a. Inspection of records or documents (vouching) b. Inspection of records or documents (tracing) c. Inspection of records or documents (scanning) d. Inspection of tangible assets e. Observation f. Confirmation g Inquiry h. Recalculation i. Reperformance j. Analytical procedures
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Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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