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Unit 1. Audit Evidence - Coggle Diagram
Unit 1. Audit Evidence
Auditor's concerns (Testing of...?...AAE)
Enough Volume
Sufficient
(Quantity)
Relevant
Appropriate
(Quality)
Reliable
Factors Influencing Judgement
Degree of Risk of Misstatemeent
Materiality of Item
Experience Gained in Previous Audit
Result: Fraud or error found
Type of Info availaible
Ratio Analysis Trende
Evaluation
Relevance
Reliability
Sufficience
Cost Effictiveness
Convenience
Preservation (5-7 yrs)
Materiality
Accepted AAS
Methods of obtaining
Inspection
From & Held by 3rd parties
From 3rd parties to entity
From Entity to 3rd parties
Observation
Inquiry
Confirmation
Computation / Recalculation
Alalytical Review
Ratio & Trends
Unusual Fluctuation
Reperformance