Escolar Documentos
Profissional Documentos
Cultura Documentos
3 Phases
Risk Assessment
Risk Response
Reporting
Accounting Records/
Underlying Accounting
Data (Whether recorded
or not)
o Records of Initial
Entries (Journal)
o Supporting Records
(Checks, Invoices &
Contracts)
o Ledgers
o Worksheets
supporting cost
allocation and
computation
Other Information
(Corroborating
Information)
o Minutes of the
Meeting
o Confirmations from
third parties
o Analysts Reports
o Compare Data with
competitor
(Benchmarking)
o Control Manual
2 Important Characteristics
of Audit Evidence
Sufficiency
o Measure of
quantity
Appropriateness
(Competence)
o Measure of quality