PPT-SPECIFIC TYPES OF AUDIT EVIDENCE

2 ISA 505 External confirmations SAICA Handbook or IFAC website ISA 540 Auditing accounting estimates SAICA Handbook or IFAC website ISA 520 Analytical procedures. INST 734. Module 14. Doug . Oard. Agenda. Search . among secrets. Preparing for the final exam. Sensitive Content. Privacy-sensitive personal interactions. Phone, email, SMS, …. Legally protected information. Chapter 7. Learning Objective 1. Contrast audit evidence with. evidence used by other. professions.. Nature of Evidence. . The use of evidence is not unique to auditors. . Evidence is also used by scientists, lawyers,. The auditor must make . four major decisions . regarding what evidence to gather and how much to accumulate:. Which audit procedures to use?. What sample size to select for a given procedure?. Which items to select from the population?. VADODARA 19.12.2014. CA Niranjan Joshi. Peer Review Board of ICAI. Hosted by Baroda Branch of WIRC of ICAI. One Day Training Programme for Peer Reviewers. Disclaimer. These are my personal views and can not be construed to be the views of the ICAI or my firm.. VADODARA 19.12.2014. CA Niranjan Joshi. Peer Review Board of ICAI. Hosted by Baroda Branch of WIRC of ICAI. One Day Training Programme for Peer Reviewers. Disclaimer. These are my personal views and can not be construed to be the views of the ICAI or my firm.. PE - Understand . promotional channels used to communicate with targeted audiences. .. PI - Explain . advertising media used in the sport/event . industries..  .  .  .  . Define Advertising Media. 1. Learning objectives. Explain the assertions contained in the financial statements. Explain the principles and objectives of transaction testing, Account balance testing, and disclosure testing. Explain the use of assertions in obtaining audit evidence. John Sweeney. 10 April 2019. Topics. Understanding . competencies. A . conceptual. model/benchmark. Cross-. cutting. , . specific. audit-. related. , & . discretionary. Proficiency. . levels. and . Government Information Strategy Unit (GISU). Tasmanian Archive + Heritage Office. Why the audit?. Digital transformation has given way to digital disruption, as social media, cloud and the rapid evolution of emerging technologies change the face of information creation, capture, sharing, and collaboration. Urquhart . et al . (2008). This document is licensed under a Creative Commons Attribution . NonCommercialNoDerivatives. 4.0 International License: . http://creativecommons.org/licenses/by-nc-nd/4.0/. How to write correct NCs. What is a nonconformity?. In terms of an audit, a nonconformity is any time you find evidence that a process has not been performed as it was planned and in accordance with the requirements from the standard. The intent of the audit is to compare the planned arrangements of the process against what is actually happening and verifying that the practices being used conform to what is planned. In short, we expect compliance when we audit, but when we find evidence that this is not the case, we have identified a nonconformity.. Audit Evidence: Interaction of ISA 500 with Other International Standards on Auditing . Page . 1. This presentation has an audio experience. . To continue, please press “F5” OR . select “Slide Show” and “From Beginning”. Agenda. Understand ‘ audit documentation’ . So that . we can prove that we have . complied with the requirements . in our . audit and assurance assignments.. Scope Para of Auditor’s Report. “. Group . Introduction to the audit cycle. Jean-Pierre . Garitte. Budapest. 29 March 2017. 1. 2. Agenda. Part 1: . Introduction to audit cycle. Part 2: . How does audit cycle connect to our IAM template?.