1. Identify and discuss the audit evidence that currently exists for sales in Flanco
Audit evidence is information that has become available during the audit, on the basis of the analysis of which the opinion of the auditor and its conclusion is formed.
Audit evidence has the following characteristics:
sufficiency is a measure of the amount of evidence received;
appropriateness is a qualitative factor showing that the evidence reflects a particular circumstance.
Comments
Leave a comment