Audit Evidence (2) Flashcards
1
Q
Types of analytical procedures?
A
Substantive procedure
2
Q
Types of procedure for enquiry?
A
Both substantive procedure and a test of controls
3
Q
Types of procedure for confirmation?
A
Substantive procedure
4
Q
Types of procedure for inspection?
A
Substantive procedure
Test of controls
5
Q
Types of procedure for observation?
A
Test of controls
6
Q
Types of procedure for recalculation?
A
Substantive procedure
7
Q
Types of procedure for reperformance?
A
Test of controls