forms of evidence observation is mostly
Forms of Evidence
Expected delivery within 24 Hours
relevance - sources of evidencethe auditor obtains evidence either through compliance testing of the internal controls or through substantive tests
relevance of audit evidencethe relevance of audit evidence has to be determining in relation to the overall objective of forming a reporting and
reliability - sources of evidencereliability of audit evidence is influenced through its nature and its source and since it is dependent upon the
techniques of obtaining evidenceisa 500 mentions them as such inspection of documents or records inspection of tangible assets observation inquiry
forms of evidence observation is mostly witnessing internal book-keeping procedures and system control it involves attendance at wages pay out
limitation of audit evidencethe quantity and quality of evidence is constrained through the following factors as absolute proof is not possible some
need of assertions in obtaining audit evidencemanagement is responsible for the fair presentation of financial statements which reflect the nature
assertions about classesassertions about classes of transactions and events for the period under audita occurrence-events and transactions which have
assertions about accountassertions about account balances at the duration enda existence-assets equity and liabilities interests existb obligations
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