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AUDIT EVIDENCE - Coggle Diagram
AUDIT EVIDENCE
TYPES OF AUDIT EVIDENCE
Physical Examination
Confirmation
Inspection
Analytical Procedures
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Inquiries of the Client
Recalculation
Reperformance
Observation
NATURE OF EVIDENCE
PERSUASIVENESS OF EVIDENCE
Appropriateness
Relevance
Reliability
Sufficiency
Auditor's expectation
Effectiveness of internal control
COMMON FINANCIAL RATIO
AUDIT DOCUMENTATION
CONTENTS AND ORGANIZATION