Escolar Documentos
Profissional Documentos
Cultura Documentos
Definition
ANALYTICAL REVIEWS.
Audit Evidence – ISA 500
1. INSPECTION
5. COMPUTATION
REALIABILITY OF EVIDENCE
2) OWNERSHIP
4. COMPLETENESS
5. VALUATION
SUBSEQUENT EVENTS
ADJUSTING EVENTS
EXAMPLES: -
NON-ADJUSTING EVENTS
EXAMPLES:
RISK ASSESSMENT
POSSIBLE INDICATORS
POSSIBLE INDICATORS
AUDIT CONCLUSION
EMPHASIS OF MATTER
QUALIFIED OPINION
ADVERSE OPINION