Question 4- 15 marks

As discussed in class the six general audit procedures will produce evidence about certain assertions. Often the assertion being audited can determine the procedure being used by the auditor.

Required: For each of the 6 general audit procedures, complete the below chart for the audit of an Athletic Shoe Manufacturer. The procedure you choose for each can relate to any of the cycles or accounts of the business ( Ie. Sales and receivables, Production etc), just ensure you are specific in your procedures. (12 marks)

Once you are complete indicate in paragraph form for 3 of the procedures how the auditor can misapply the procedure or be mis-directed by the client that would deem the work irrelevant. (Be specific to the procedure) (3 marks)

Audit Procedure	Assertion Related	Specific procedure to be completed