Scribd Logo
Upload

Welcome to Scribd!

  • Scan 0049

    Uploaded by

    Hazem El Sayed
    4 views1 page
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

    Original Description:

    scan-0049

    Copyright

    © © All Rights Reserved

    Available Formats

    RTF, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

    Copyright:

    © All Rights Reserved
    Download as RTF, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views1 page

    Scan 0049

    Uploaded by

    Hazem El Sayed
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

    Copyright:

    © All Rights Reserved
    Download as RTF, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Which Substantive Procedures Will

    What Is Mana ement Assertin ? Corroborate or Contradict Assertion?


    R&O Inquiry
    Confirmation
    Comparison
    Observation
    Recalculation
    Examination
    Analytical procedures

    a s eneaemen sse tna, orro ora e or ontra ssertion:


    vC Inquiry
    Inquiry
    Confirmation
    Confirmation
    Comparison
    Comparison
    Observation.
    Recalculation
    Observation
    Examination
    Recalculation
    Analytical procedures
    Examination
    Analytical procedures
    EorO Inquiry
    Confirmation
    Comparison
    Observation
    Focus on
    Recalculation 10
    Evidence Examination
    - Module 3
    Analytical procedures
    0

    Which Substantive Procedures Will


    Wh tI M tA rti ? C bt C d' A ?

    Focus on
    - -- Evidence - Module 3 101
    - -- ------

    You might also like