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1. Investigate the full of analysis audit evidence.
2. In addition, the quantity of audit evidence necessary for Certified Public Accountants to obtain is also subject to the quality of audit evidence.
3. Given audit procedure may only provide relevant audit evidence for some determinations and be irrelevant to other determinations.
4. The audit evidence only related to given determination cannot replace audit evidence related to other determination.
5. In addition, the quantity of audit evidence necessary for Certified Public Accountants to obtain is also subject to the quality of audit evidence. The higher the quality, le.
6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
7. After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
8. For same determination, Certified Public Accountants may obtain audit evidence from different sources or evidence with different nature.
9. The control on the Audit evidence mass is the important problem that the auditing theory studies.
10. Article 9 The quantity of audit evidence necessary for Certified Public Accountants to obtain is subject to the risk of misstatement.
11. In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.
12. The relevancy of audit evidence is one of important attribute of audit evidence , and also a significant standard of audit evidence judgment.
13. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
13. Sentencedict.com try its best to gather and make good sentences.
14. Unsupported representations, whether oral or written, do not of themselves constitute sufficient audit evidence.
15. Auditors need to take a macro view of this by considering the system performance as a whole when determining the actual trend based on audit evidence.
16. There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
17. A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
18. Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
19. Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
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