• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Audit Evidence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit Evidence

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by kolaakande.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • August 25, 2015 at 4:03 pm #268489
    kolaakande
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Please which form of audit evidence is more reliable :

    Auditor generated evidence OR

    External evidence like 3rd party confirmations?

    August 25, 2015 at 10:58 pm #268527
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    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.

    August 25, 2015 at 11:39 pm #268533
    kolaakande
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    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

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • dkessilfie on FM Chapter 1 Questions – Financial management objectives
  • ahmadhoney on ACCA Advanced Audit and Assurance (AAA) The Audit Report 3: Types of Audit Report
  • Bimasha@123 on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)
  • Ken Garrett on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)
  • Bimasha@123 on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in