Audit Evidence

and
Audit
Documentation

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

()

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

 ()

Completeness

&
Accuracy &
Classification

and events for the
period under audit

Disclosure & Presentation

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

Cut-off

Occurrence

 ()

Completeness

&

Assertions about end-of-the-period a/c b/ces

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

 ()
&
Occurrence and rights & obligations

Assertions about presentation

and disclosure

&

Accuracy&
Valuation

Completeness

11 November 2014

Apserou Shiaka & Co Ltd

&
Classification & understandability

Evidence

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

Substantive
procedures

[audit plan].

- Existence
- Ownership
- Completeness

''


/ ' '
'' (control) / ''
''

, , /
- Valuation or allocation
/


11 November 2014

Apserou Shiaka & Co Ltd

'
Evidence

 ()





.

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

10

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

11

Relevance

Reliability

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

12


..
..
..

.
11 November 2014

Apserou Shiaka & Co Ltd

Evidence

13

- Inquiry

Reperformance
11 November 2014

Apserou Shiaka & Co Ltd

Confirmation

Analytical
procedures
Evidence

Recalculation

Scanning
14

/



.

- Vouching
( - Occurrence)

Source-Documents

11 November 2014

Apserou Shiaka & Co Ltd

-Tracing
( - Completeness)
Evidence

15

Observation

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

16

Inquiry

,
,, ,

,



.

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

17

Confirmation

:



.
11 November 2014

Apserou Shiaka & Co Ltd

Evidence

18

Confirmation

11 November 2014

//

Apserou Shiaka & Co Ltd

Evidence

19

Recalculation

Reperformance

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

20

Analytical
procedures

Scanning

11 November 2014

Apserou Shiaka & Co Ltd

.


Evidence

21



,




.

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

22

.
11 November 2014

Apserou Shiaka & Co Ltd

Evidence

23


:



:

, ,

(ISA)



,

(ISA 230).
11 November 2014

Apserou Shiaka & Co Ltd

Evidence

24

&

& .
Accounting manual

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

25

&


11 November 2014

Apserou Shiaka & Co Ltd

Evidence

26


()

&

Tick marks
11 November 2014

Apserou Shiaka & Co Ltd

.

(
)
Evidence

27










ISQC1
5

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

28

11 November 2014

Apserou Shiaka & Co Ltd

Evidence

29