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For each of the three audit procedures listed below,Identify primary management assertion, Audit procedure, and quality of audit evidence with explanation.
Required
Question 1: Give 1 management assertion, 1 procedure, 1 identify the quality of evidence as high moderate, or low, and explaining the recommended quality of evidence
a. Vouched additions to the property, plant and equipment sub-ledger to the vendor invoice.
b. Calculated the wages expense by multiplying the average weekly payroll paid to non-salaried employees times the number of employees. Discussed variance greater than 10% with management.
c. Performed test counts on inventory items selected from the audit clients inventory listing.
Financial Statement Analysis and Preparation
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T he focus of the report is to determine the extent to which you are comfortable relying on the financial statements as presented by management .
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