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Audit Evidence (Types of Audit Evidence (Observation, Inspection of…
Audit Evidence
Types of Audit Evidence
Observation
Inspection of documentation
Inquiries of the client
Confirmation
Recalculation
Physical examination
Re-performance
Analytical procedures
Analytical procedures
Among financial and non-financial data
Understanding the client's industry and business
Analysis of plausible relationships
Assessment of the entity's ability to continue as a going concern
Evaluations of financial relationships
Timing
Testing phase
Completion phase
Planning phase
Determinants of the persuasiveness of evidence
Competence
The degree to which evidence can be considered believable or worthy of trust
Sufficiency
The condition or quality of being adequate or sufficient