AUDIT EVIDENCE

LEARNING OUTCOMES PROFESSIONAL STANDARDS AUDIT OPINIONS

LEARNING OUTCOMES
EXPLAIN WHY IS EVIDENCE IMPORTANT IN AUDIT REASONABLENESS AND CONCEPT OF FAIR PRESENTATION
LINK TO CONCLUSION

AUDITING STANDARDS
FIELDWORK: WHAT FORM, PROCEDURES, WORKING PAPERS EVIDENCE OF WORK PERFORMED EVIDENCE OF BASIS OF CONCLUSION WHO PERFORMED, WHO REVIEWED

STANDARD ON EVIDENCE
AI 500

EVIDENCE
TYPES MANY FORMS, MANY SOURCES HOW : BASED ON RISK ASSESSMENT QUANTITY AND QUALITY PG 251-252 AUDIT IS AS PER PAGE 254

QUALITY OF EVIDENCE
REASONABLE ASSURANCE: PERSUASIVE/RELIABLE EVIDENCE NOT CONCLUSIVE DOCUMENTATION AUDITNG PROCEDURES TESTS AND WORKING PAPERS