An auditor obtains audit evidence by one or more of the following evidence gathering techniques: inquiry, observation,
Question:
An auditor obtains audit evidence by one or more of the following evidence gathering techniques: inquiry, observation, inspection, reperformance, recalculation, confirmation and analytical procedures.
Required:
For each of the evidence gathering technique give an example of a substantive test procedure.
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Related Book For
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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