In testing the existence assertion for an asset, an auditor ordinarily works from the 4 a. Financial

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In testing the existence assertion for an asset, an auditor ordinarily works from the 4

a. Financial statements to the potentially unrecorded items.

b. Potentially unrecorded items to the financial statements. Accounting records to the supporting evidence.

d. Supporting evidence to the accounting records.. p-968

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Auditing And Assurance Services A Systematic Approach

ISBN: 9780073337203

5th Edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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