Professional Documents
Culture Documents
Audit Evidence: ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 7 - 1
Audit Evidence: ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 7 - 1
Chapter 7
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Sample sizes
Items to select
Timing of the tests
Appropriateness Sufficiency
Audit Documentation
Reperformance Evidence
Analytical
procedures
Recalculation
Inquiry
Internal External
documents documents
Audit program
General information
Supporting schedules
Analysis
Reconciliation of amounts
Tests of reasonableness
Summary of procedures
Informational
Outside documentation
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 57- -543