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4 Nature and Types of Audit Evidence

3 RISK BASED PROCESS

Quick-Guide-on-Smartbooks-Advance-with-Analytics-v2023

19Other Assurance Engagements

3 RISK BASED PROCESS

3 Risk Based Process

4 Nature and Type of Audit Evidence

6 Planning-an-Audit-of-Financial-Statements

8 undertsanding enviroment and its entity

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17The Auditor’s Report

19Other Assurance Engagements

18 Special Purpose Audit Engagement

15Considering Other Specific Audit Areas

14Considering the Risk of Frauds, Errors

11Further Audit Procedures – Test of Controls and Substantive Test Procedures

12 Determining the Extent of Testing

10 Identifying and Assessing Risk

9. Internal Control Consideration