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i know that audit procedures we need to mention starting with verbs while audit evidence will be started with a noun (generally as per the question requirement) However, i read a technical article in which we design audit procedures as we instruct audit assistant to perform the those audit procedures which i have written(for the answer) however audit evidence is more of work(evidence) which i have prepared so that the audit managers can review ? Or is it simply just same as audit procedures which i have mentioned formerly (audit assistant example)
To write an audit procedure as something to be done and audit evidence as something you would look for in review of the file is a good way of looking at the distinction.
See also my post here https://opentuition.com/topic/december-2018-answer-question-number-2-b-audit-evidence/ candidates are not penalised if they write evidence as procedures.
Then for audit procedures usually happen in the planning stage while for audit evidence is reviewed during finalization of the audit ?
That’s a generalisation – audit evidence obtained from tests of control will be evaluated at an interim date (in order to plan for the final audit). Also, the review of audit evidence may reveal that further audit procedures are required. So it’s a cycle … plan procedures – perform them – review the evidence – if not sufficient, plan additional procedures … etc.
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