6. AUDIT EVIDENCE QUESTIONS
ANSWER
‣
SUFFICIENT & APPROPRIATE
‣
to draw a reasonable conclusion
‣
on which to base an opinion
Richard Clarke Academy aCOWtancy.com
58. AUDIT EVIDENCE QUESTIONS
ANSWER
‣
Consistency with other evidence
‣
Assumptions used
‣
Source data and methods used
Richard Clarke Academy aCOWtancy.com
64. AUDIT EVIDENCE QUESTIONS
QUESTION 16
When considering
using internal
auditor’s work -
what must you
know about them?
Richard Clarke Academy aCOWtancy.com
66. AUDIT EVIDENCE QUESTIONS
ANSWER
‣
Status in company
‣
Scope of their work
‣
Competence
‣
Due professional care
Richard Clarke Academy aCOWtancy.com
70. AUDIT EVIDENCE QUESTIONS
ANSWER
‣
Have they been trained?
‣
Have they been supervised?
‣
Sufficient, appropriate evidence?
Richard Clarke Academy aCOWtancy.com
72. AUDIT EVIDENCE QUESTIONS
QUESTION 18
Another auditor
should be able to
do what by looking
at your working
papers?
Richard Clarke Academy aCOWtancy.com