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Lesson 9 of 23

The Audit Evidence

In this lecture we will differentiate between the various types of audit evidence. Audit evidence is the stuff that auditors gather to support their opinion on the fairness of presentation of the financial information prepared by management. The audit evidence must be documents and must support risks at the assertion level.

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Auditing: Management Assertions

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Audit Risk Models

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Learn Auditing

23 lessons

Lessons

1
Introduction to Auditing
2
Players in the Audit Industry
3
Generally Accepted Auditing Standards (GAAS) - Overview
4
Auditing Ethics and Rules of Professional Conduct
5
Understanding the Independent Auditors' Report
6
Auditor's Report with Reservations
7
The Auditing Process
8
Auditing: Management Assertions
9
The Audit Evidence
10
Audit Risk Models
11
Auditing: Assessing Inherent Risk
12
Auditing: The Concept of Materiality
13
Auditing: Client Risk Profile
14
How Auditors Document Their Work?
15
Internal Controls in a Company
16
COSO - Integrated Internal Control Framework
17
Assessing Control Risk
18
Testing Internal Controls
19
Auditing Issues in Small Businesses
20
Auditing Planning Approach
21
Audit Programs
22
Auditing the Sales Cycle
23
Substantive Audit Procedures
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