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Auditing Exam > Substantive Procedures Per Assertion > Flashcards

Substantive Procedures Per Assertion Flashcards

(5 cards)

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1
Q

Existence

A

physical verification, confirmations

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2
Q

completeness

A

tracing from source docs to FS

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3
Q

valuation

A

testing calculations, review of provisions

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4
Q

rights & obligations

A

review of contracts/legal docs

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5
Q

presentation & disclosure

A

review against reporting framework

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Auditing Exam (10 decks)

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