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Match each definition or example with its correct type of audit procedure used for gathering audit evidence. Audit work conducted to understand entity and
Match each definition or example with its correct type of audit procedure used for gathering audit evidence. Audit work conducted to understand entity and its environment including internal control Independent execution of procedures or controls by auditor originally performed as part of entity's internal control Examination of accounting records and source documents (i.e., vouching and tracing) plausible relationships (i.e., trend, Analysis of A direct written response to the auditor from a third party ratio, and reasonableness analysis) Inspection Observation Checking the mathematical accuracy of information (i.e., manually or technology) Looking at a process or procedure being performed by others Inquiry Confirmation Recalculation Reperformance Analytical Procedures
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