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Comprehensive Questions 6-22 (Audit Evidence)

Comprehensive Questions 6-22 (Audit Evidence)
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ACCOUNTING

ACC/490 (ACC490)
AUDITING
University of Phoenix (UoP)

Boynton, W. C., & Johnson, R. N. (2006)
Modern Auditing: Assurance Services and the Integrity of Financial Reporting (8th ed.)
Hoboken, NJ: John Wiley & Sons.

Week Three (Week 3) Chapter 5, 6 and 7
 

Comprehensive Questions 6-22 (Audit Evidence) The third GAAS of field work requires that the auditor obtain sufficient competent audit evidence to afford a reasonable basis for an opinion regarding the financial statements under audit. In considering what constitutes sufficient competent evidential matter, a distinction should be made between underlying accounting records and other information available to the auditor.

Required
a. Discuss the nature of audit evidence to be considered by the auditor in terms of the underlying accounting records, other corroborating information available to the auditor, and the methods by which the auditor tests or gathers competent evidence.
b. State the presumptions that can be made about the validity of audit evidence with respect to (1) other information and (2) underlying accounting records.
AICPA (adapted)

 

 

FILE: MS WORD

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