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Audit Evidence and Documentation

Audit Evidence and Documentation

Audit Evidence and Documentation. C Delano Gray September 26, 2006. Legal Liability. Understand the litigious environment in which CPAs practice. Changed Legal Environment. Audit professionals have a responsibility under common law to fulfill implied or expressed contracts with clients.

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1.27k views • 73 slides
Audit Evidence

Audit Evidence

Audit Evidence. Chapter 7. Contrast audit evidence with evidence used by other professions. ???? ????????????? 1. ????? 4 ? ????? 2. ????? 50 ? ????? 12 ?????? 3. ????? 38 ? ?? 4. ????? 45 ? ????????. Learning Objective 1. Nature of Evidence.

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729 views • 46 slides
Audit Evidence

Audit Evidence

Audit Evidence. Chapter 7. Contrast audit evidence with evidence used by other professions. Learning Objective 1. Nature of Evidence. Any information used by the auditor to determine whether the information being audited is stated in accordance with established criteria

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493 views • 43 slides
Audit Evidence

Audit Evidence

Audit Evidence. Chapter 7. Learning Objective 1. Contrast audit evidence with evidence used by other professions. Nature of Evidence. The use of evidence is not unique to auditors. Evidence is also used by scientists, lawyers, and historians. Learning Objective 2.

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582 views • 36 slides
Audit Evidence

Audit Evidence

Audit Evidence. Chapter 7. Learning Objective 1. Contrast audit evidence with evidence used by other professions. Nature of Evidence. The use of evidence is not unique to auditors. Evidence is also used by scientists, lawyers, and historians. Learning Objective 2.

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718 views • 34 slides

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