Audit Strategy and Audit Program Types of Audit Tests Five types of tests: Risk assessment 2. Understanding internal control + 3. Tests of controls + 4. Analytical procedures…

Chapter 14 Prepared by Richard J. Campbell Copyright 2011, Wiley and Sons Auditing Inventory Processes: Tracking and Costing Products in the Land Development and Home Building…

Chapter 17 Audit Sampling for Tests of Details of Balances Presentation Outline The 14 Steps of Audit Sampling for Tests of Details of Balances The 7 Steps of Monetary Unit…

Chapter 17 Audit Sampling for Tests of Details of Balances Presentation Outline The 14 Steps of Audit Sampling for Tests of Details of Balances The 7 Steps of Monetary Unit…

AUDIT PROCEDURES Substantive Testing and Evidence Evidence • Evidence is anything that can make a person believe that a fact, proposition, or assertion is true or false.…

Chapter 10 Prepared by Richard J. Campbell Copyright 2011, Wiley and Sons Auditing Revenue Processes: Sales, Billing, and Collection in the Health-Care Provider and Retailing…

Chapter 17 Audit Sampling for Tests of Details of Balances Presentation Outline The 14 Steps of Audit Sampling for Tests of Details of Balances The 7 Steps of Monetary Unit…

Audit evidence (ISA 500) 1. THE AUDITORâS RESPONSES TO ASSESSED RISKS (ISA 330) 2. COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT…

Slide 1 Slide 2 Chapter 10 Prepared by Richard J. Campbell Copyright 2011, Wiley and Sons Auditing Revenue Processes: Sales, Billing, and Collection in the Health-Care Provider…