THE AUDIT EVIDENCE PROCESS: TESTS OF CONTROL
THE AUDIT EVIDENCE PROCESS: TESTS OF CONTROL CHAPTER OBJECTIVE 1. THE CONCEPT OF AUDIT EVIDENCE 2. THE CHARACTERISTICS OF GOOD AUDIT EVIDENCE 3. SUFFICIENT , APPROPRIATE EVIDENCE 4. AUDIT TESTING PROCEDURES ……………………………………………………………………………………………… 1. THE CONCEPT OF AUDIT EVIDENCE Audit evidence can be defined in simple terms as any piece of information which assists the auditor to reach conclusion on the
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