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AUDIT EVIDENCE - Coggle Diagram
AUDIT EVIDENCE
Procedures for Obtaining audit evidences AEIOU
Analytical Procedures (subtantive)
varriance analysis
ratio analysis
proof to total
Enquiry (both)
Confirmation (subtantive)
existence + right and oligation
Inspection (both) tai san, ho so, so sach
Existence + Completeness
Observation (both)
Recaculation (subtantive procedures)
accuracy + completeness
Reperformance ( test of Control)
accuracy + completeness
CONDITIONS
SUFFICIENT (quantity)
level at risk
quality of evidence obtained
APPROPRIATE
REVELANT
logical connection with procedures
RELIABLE
external
auditor
entity ( neu control system hieu qua / management ' expert..)
written
original document
Financial statement assertions
Class of transaction and events and related disclosures
Occurrence ( tinh hien huu, giao dich co xay ra)
Completeness ( tinh day du)
Accuracy
Cut -off
Classification
presentation
Accontant balances and related disclosures
Existence
Right and obligations
Completeness
Accuracy, valuation, allocation
Classification
presentation