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# 6. Evidential matter consists of both underlying accounting data and corroborating information, which support the accounting data. Know examples of underlying accounting data and

# 6. Evidential matter consists of both underlying accounting data and corroborating information, which support the accounting data. Know examples of underlying accounting data and corroborating information.

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5. What are the management assertions? Know examples of each 6. Evidential matter consists of both underlying accounting data and corroborating information, which support the accounting data. Know examples of underlying accounting data and corroborating information. 7. How does detection risk affect the nature of substantive testing? 8. Be familiar with the audit procedures

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