- This topic has 2 replies, 2 voices, and was last updated 8 years ago by .
Viewing 3 posts - 1 through 3 (of 3 total)
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for June 2024 exams, Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit Evidence
Please which form of audit evidence is more reliable :
Auditor generated evidence OR
External evidence like 3rd party confirmations?
The auditor generates all evidence by analytical procedures, enquiry, confirmation, observation, inspection, reperformance and recalculation.
So you have not presented alternatives: 3rd party confirmations mean that auditor has, for example, organised a receivables cirrulation or has, for example, reconciled supplier statements to the payables accounts.
My question is: How can I arrange the following audit evidences with the most reliable first:
A. Oral evidence by client
B. Cash count performed by the auditor
C. Written evidence by management
D. Supplier statements
Thank you