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Hello professor
I had failed this exam mainly due to questions on audit evidence where i found learning the theory of audit evidence a struggle hard to grasp mainly becuz they were repitive and rules like professor please suggest me a technique on audit evidence how do i learn them previous exam i practiced by giving my opinions on how i would collect such an evidence and relate my answers to the kit i found there were few similarities in my answer with the kit so i said to myself it was ok to depend on this technique and went atlast i failed please help me professor
The well known audit evidence technique is using A,E,I,O,U. Plus the new technique is DADA3 also help full. But alway make sure which assertion your are auditing. e.g.
You may say i will recalculate current year depreciation. why you did the recalculation? if you couldn’t explain why it has been done you may not earn a mark. to answer the question why you should state one of the assertions. so in this case you may say to verify asset valuation could be possible.
So that you may learn how to make such statements.
Good day
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