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  • Assertion Audit Objective Substantive Test Audit Procedure Type Audit Evidence

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    bambang leo
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    This document outlines various audit assertions, objectives, substantive tests, procedures, and types of evidence. It includes existence and occurrence, completeness, rights and obligations, valuation or allocation, and presentation and disclosure as assertions. For each assertion it lists the related audit objective, substantive test, audit procedure, and type of audit evidence that would be used. It also includes sections on audit opinions, independent auditor's reports, and potential explanatory paragraphs that could be included in such reports.

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    kotak

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    This document outlines various audit assertions, objectives, substantive tests, procedures, and types of evidence. It includes existence and occurrence, completeness, rights and obligations, valuation or allocation, and presentation and disclosure as assertions. For each assertion it lists the related audit objective, substantive test, audit procedure, and type of audit evidence that would be used. It also includes sections on audit opinions, independent auditor's reports, and potential explanatory paragraphs that could be included in such reports.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    5 views1 page

    Assertion Audit Objective Substantive Test Audit Procedure Type Audit Evidence

    Uploaded by

    bambang leo
    This document outlines various audit assertions, objectives, substantive tests, procedures, and types of evidence. It includes existence and occurrence, completeness, rights and obligations, valuation or allocation, and presentation and disclosure as assertions. For each assertion it lists the related audit objective, substantive test, audit procedure, and type of audit evidence that would be used. It also includes sections on audit opinions, independent auditor's reports, and potential explanatory paragraphs that could be included in such reports.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 1

    Assertion Audit Objective Substantive Test Audit Procedure Type Audit Evidence

    1 Existence & Occurrence Existence Initial Procedure Inspection of documents Physical


    2 Completeness Occurrence Subst. Analytical ProcedureInspection of tangible asset Confirmation
    3 Right & Obligation Completeness Test of det. of Transaction Observation Documentary
    4 Valuation or Allocation Right & Obligation Test of det. of Balance Inquiry Written representation
    5 Presentation & Disclosure Classification Test of det. of Acc Estimate Confirmation Mathematical
    6 Accuracy Test of det. of Disclosure Recalculation Oral
    7 Cut of Reperformance Analytical
    8 Valuation or allocation Analytical Procedure
    9 Presentation & Disclosure CAATs

    Audit Opinion Auditor Independent Report


    1 Unqualified Introduction Introduction Introduction
    2 Unqualfied with explanatory paragraph Scope Scope Scope
    3 Qualified Opinion Opinion Explanatory
    4 Adverse Explanatory Opinion
    5 Disclaimer

    Explanatory Paragraph
    1 Client made change in accounting method and principle
    2 Substantial doubt about going concern
    3 Related party transaction

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