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The Search For Evidence Explained: Edition
The Search For Evidence Explained: Edition
The Search For Evidence Explained: Edition
Chapter 6
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.222
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.222 CONT'D
Relevant ISAs in the area are:
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
Figure 6.1 Evidence supporting reasonable conclusions
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.223
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.224
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.224 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.225
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.225–226
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.227–232
This approach enables auditors to set objectives
and place evidence search in a suitable context.
Guidelines for assessing evidence are as follows:
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.227–232 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.227–232 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.234
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 6.1
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.236
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.236 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.240
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.240 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.240 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.240–241 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.241
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 6.2
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
CHAPTER SUMMARY
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
CHAPTER SUMMARY CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
FURTHER READING
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning