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Problem :
As per the Field Standard (INTOSAI), competent, relevant and reasonable evidence should be obtained to support the auditor judgement and conclusions regarding the organisation , program , activity or functions under audit
(a) You are required to:
(i) identify and explain the different types of evidence which are gathered by an auditor to support his opinion .
(ii) identify and explain the different auditing procedures used by an auditor to gather audit evidence.
(b) The Current Assets include a cash balance of Rs 5000 in the account of XYZ company
You are required to identify and comment on the assertions made by management.
Permanent Audit File The permanent audit file might involve, inter alia: a) A copy of the enterprise's statutes or statutory documents and other legal governing the enterpr
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list four assertions that relate to account balances
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Please present an analysis of the attached case. Your analysis should be in the form of a memo not to exceed four pages plus appropriate exhibits. The memo should present your
Final Review of the Financial Statements The work we have considered so far has shown which the auditor first gathers facts that the enterprise and the environment it operates
Relevance - Sources of evidence The auditor obtains evidence either through compliance testing of the internal controls or through substantive tests of the information contain
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