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Audit Procedures - Coggle Diagram
Audit Procedures
Purpose
RAP
to obtain understanding in order to identify and assess ROMM
FAP
TOC
to test the effectiveness of controls (assertion level)
SP
to detect material misstatement
what is the purpose of the auditor? - then do theser procedures
Audit Evidence
Sufficient
Quantity
ROMM
Quality
How many or How much is needed to make it sufficient
Appropriate
Correct
Quality
Relevance - Akma
angkop / relevant
Assertion
Direction of Test
Purpose of audit procedure
Reliability
can be trusted
Source
Nature
Circumstance
Types