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Audit Evidence

Audit Evidence Decisions. 1. Which audit procedures to use. 2. What sample size to select for a given procedure. 3. Which items to select from the population. 4. When to perform the procedures. Audit Program. It is a list of the audit proceduresthe auditor considers necessary.. Most auditors use co

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Audit Evidence

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    1. Audit Evidence Chapter 7

    2. Audit Evidence Decisions

    3. Audit Program

    4. Persuasiveness of Evidence

    5. Competence

    6. Relationships

    7. Relationships

    8. Types of Audit Evidence

    9. Information Often Confirmed

    10. Information Often Confirmed

    11. Information Often Confirmed

    12. Information Often Confirmed

    13. Types of Audit Evidence

    14. Analytical Procedures Understand the clients industry & business Assess the entitys ability to continue as a going concern Indicate the presence of possible misstatements in the financial statements Reduce detailed audit tests

    15. Types of Audit Evidence

    16. Competence of Evidence Table 7-4

    17. Terms and Types of Evidence

    18. Terms and Types of Evidence

    19. Audit Documentation

    20. Audit File Contents and Organization

    21. Permanent Files

    22. Current Files

    23. Relationship of Audit Documentation to Financial Statements

    24. Relationship of Audit Documentation to Financial Statements

    25. Relationship of Audit Documentation to Financial Statements

    26. Relationship of Audit Documentation to Financial Statements

    27. Effect of E-commerce

    28. End of Chapter 7

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