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Duplicate sales invoices - PowerPoint PPT Presentation

Ch 7

Ch 7. Audit Evidence. What is Evidence ???. Evidence : is any information used by the auditor to determine whether the information being audited is in accordance with the established criteria. Audit Evidence Decisions. Which audit procedures to use

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Audit Program

Audit Program. Describes all the audit procedures the auditor considers necessary Based on auditor judgment Reflects risk assessment procedures Should be modified if circumstances change, i.e., Analytical procedures indicate errors more likely Controls less effective than planned.

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Duplicate sales invoices - PowerPoint PPT Presentation

Ch 7

Audit Program