Question
1.13 Analytical procedures ... 1 are considered direct evidence of the assertion being evaluated. 2 are compelling evidence when they involve re-computation. 3 may provide
1.13
Analytical procedures ...
1 are considered direct evidence of the assertion being evaluated.
2 are compelling evidence when they involve re-computation.
3 may provide the best available evidence for the completeness assertion.
4 are not sufficient by themselves for management assertions, but should be used in fraud investigations
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Core Concepts Of Accounting Information Systems
Authors: Mark G. Simkin, Carolyn A. Strand Norman, Scott Paquette
1st Canadian Edition
1118738101, 978-1118738108
