Identify an account balance and related assertion


Discuss the below:

Q: The following are examples of documents typically obtained by auditors.

Required for each example:

a. Classify the document as internal or external evidence

b. Classify the document as to its relative reliability (high, medium, or low)

c. Identify an account balance and related assertion for which the auditor might use the document.

Document evidence utilized in an audit

1. Vendor invoices

2. Vendor monthly statements

3. sales invoices

4. shipping documents for sale

5. Bank statements

6. Employee payroll time cards

7. Receiving reports for goods received from vendors

8. Sales contracts

9. Purchase commitment contracts

10. lease agreements

11. Estimated warranty schedules

12. Purchase order stored on client computer and received electronically.

13. Credit rating reports.

14. Vendor invoice stored on client computer and received electronically.

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Auditing: Identify an account balance and related assertion
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