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Hi Sir Mike!
When the question requires us to explain the audit evidence then the answer becomes an audit procedures just like the one in Q5 of Dec 2013?
In a way it makes sense because to explain the evidence, you should make clear your actions?
Thanks!
KylerNot really.
“What audit evidence would you expect to find” now leads on to “Explain the audit evidence” (that you found!)
So you’ve found on the audit file all the evidence collected by the audit team and you’re now explaining that evidence
What was it collected?
What assertion is it hoping / trying to establish?
Why was it necessary to collect these bits of evidence?You’ll need to consider the evidence that you would expect to find (maybe not asked for) and, as a different slant on the same question, now you are asked to explain it
But that’s not the same as asking for procedures
OK?
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