Inspection
Inspection examines records, documents or tangible assets to obtain audit evidence. The auditor assesses the source, relevance and reliability of what is examined in relation to the assertion.
Worked example
The auditor inspects a signed contract to check the terms of an obligation.
Common mistake
Inspecting a document may support its contents but does not automatically prove all assertions, including completeness.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |