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Hi Mike,
Can you clarify the difference between audit evidence you would expect to find and the audit procedures which you should expect to have been carried out?
Do they not overlap?
Thanks
This article makes it crystal clear:
https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/examiningEvidence.pdfHi Martin, yes they do overlap. In fact, they are very similar.
The difference is that “procedures” involves a verb to explain the procedures whereas “evidence” involves a noun to explain the evidence
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Thanks for your help. That article clears it up tylerk. Cheers
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