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Chapter 24 2024
Chapter 24 2024
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24-6 Integrate the audit evidence gathered and evaluate the overall
audit results.
24-7 Communicate effectively with the audit committee and
management.
24-8 Identify the auditor’s responsibilities when facts affecting the audit
report are discovered after its issuance.
OBJECTIVE 24-1
Design and perform audit tests
related to presentation and
disclosure audit objectives.
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OBJECTIVE 24-2
Conduct a review for contingent
liabilities and commitments.
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OBJECTIVE 24-3
Obtain and evaluate letters from the
client’s attorneys.
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OBJECTIVE 24-4
Conduct a post-balance-sheet review
for subsequent events.
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3-20-17
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OBJECTIVE 24-5
Design and perform the final steps in
the evidence-accumulation
segment of the audit.
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OBJECTIVE 24-6
Integrate the audit evidence
gathered and evaluate the
audit results.
EVALUATE RESULTS
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OBJECTIVE 24-7
Communicate effectively with the
audit committee and
management.
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OBJECTIVE 24-8
Identify the auditor’s responsibilities
when facts affecting the audit report
are discovered after its issuance.
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