Audit Procedures and

Evidences: SA500,
SA501, SA530, dan
SA265
Gunawan Wibisono
Audit
Evidence
Types
ACCOUNTING RECORDS OTHER INFORMATION
 Risk assessment procedures
Audit
procedures to
gather Auditing procedures:
evidences
• Test of controls
• Substantive tests
 Inquiry

Analytical procedure

Observations

Examples Inspections
Documents
Physical assets

Recalculation

Reperformance

Confirmation
Audit
Audit
Sufficient sampling

Evidence
Characteris
tics Appropriate
Reliable
Relevant
 Deficiency level estimation
Population characteristics
Stratifications

Quantity by physical
Sampling characteristics
Quantity by monetary

Sufficiency
by Sampling procedures
Statistical
Non-statistical

sampling
Sampling risk

Sampling evaluation
 Source
Nature
Reliable Condition

Reliability
Internal
control

&
Relevance Audit
Relevance objectives