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Chapter 13
Sufficient
Substantive Tests of
Tests of Analytical competent
+ tests of + procedures + details of = evidence
controls
transactions balances
per GASS
Ending Ending
balance balance
Audited by AP and TDB
Documentation
Confirmation
examination
Observation
Physical
Further Audit Procedures
Tests of controls
Substantive tests of transactions
Analytical procedures
Tests of details of balances
Reperformance
Recalculation
Procedures
Inquiries of
Analytical
the Client
Further Audit Procedures
Tests of controls
Substantive tests of transactions
Analytical procedures
Tests of details of balances
Part 1:
Tests of controls and substantive
tests of transactions
Part 2:
Analytical procedures
Part 3:
Tests of details and balances
Design analytical
procedures
Audit objectives
Types of tests
Evidence decisions
Types of evidence
Transaction-related
Balance-related
Tests of controls
Analytical procedures
Audit procedures
Sample size
Items to select
Timing
Documentation
Inquiries of the client
Analytical procedures
Observation
Reperformance
Recalculation
Physical examination
Confirmation
Perform analytical
Plan and design procedures and
Phase I an audit approach Phase III tests of details
of balances
Perform tests of
Complete the
controls and
Phase II Phase IV audit and issue
substantive tests
an audit report
of transactions
Yes
Perform tests of controls
High or
Low Medium
unknown
Perform analytical procedures
Perform tests of key items
Perform additional tests
of details of balances
Evaluate results