Identify the main objectives the auditor is testing when confirming an account balance and the main types
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Identify the main objectives the auditor is testing when confirming an account balance and the main types of procedure that may be used in audit tests. Devise examples of actual tests for specific account balances
(e.g. stocks, debtors, tangible fixed assets, sales turnover, payroll expenditure)
and how they would meet desired audit objectives.
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Related Book For
Current Issues In Auditing
ISBN: 9781853963650
3rd Edition
Authors: Michael J Sherer, W Stuart Turley
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