risk assessment, and risk

responses.type, extent, and timing of audit procedures typically

performed during a financial statement or integrated
audit.
Through studying this chapter, you will be able to achieve these learning objectives:
1. Discuss the importance of the evidence concepts
of appropriateness and sufficiency.
2. Identify factors affecting the appropriateness of
audit evidence.
3. Make professional judgments about the type and
timing of audit procedures to use to obtain audit
evidence.
4. Discuss the use of, and apply, substantive
analytical procedures.
5. Identify factors affecting the sufficiency of audit
evidence.
6. Identify issues related to audit evidence needed

for accounts involving management estimates..and statutory law.

Source: Karla M. Johnstone
University of WisconsinMadison
Audrey A. Gramling
Bellarmine University
Larry E. Rittenberg