Evidence Gathering Techniques. An auditor obtains audit evidence by one or more of the following evidence gathering
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Evidence Gathering Techniques. 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: 9780273684107
2nd Edition
Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
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