1. Modern Auditing: Modern Auditing:Assurance Services and the Integrity Assurance Services and the Integrity of Financial Reporting, 8th Edition of Financial Reporting,…
1. Audit Plan and Program Chapter 13 2. Five Types of Tests to Use Procedures to obtain an understanding of controls Tests of controls Substantive tests of transactions Analytical…
Slide 1 CHAPTER 5 OVERVIEW OF THE AUDIT PROCESS Fall 2007 u Overview of the Audit Process u Assessing Audit Risk u Audit Objectives u Materiality u Audit Procedures u Audit…
Slide 1 Section 2a The Use of Audit Sampling Test of Balances Slide 2 Statistical Tests of Balances Monetary Unit Sampling (MUS) or (PPS) Involves the same previously seen…