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my question is regarding audit evidence
under the evidence this has written this in BPP revision
physical inspection of land fill site to confirm its use to dump waste
by the word physical inspection this suggest verb and it also suggest the action and it should be audit procedure rather than evidencei think evidence should be— report on physical inspection of land fill site to confirm its use to dump waste
please tell me whether i am right or wrong
This depends entirely on the precise wording of the question!
If the question had said “Identify the procedures to be followed in the collection of evidence of an asset being used as a waste disposal site” then “physically inspect ….” would be fine
If the question had said “What evidence would you expect to find ….?” then “physically inspect ….” would not earn you the mark
Ok?
I have 2 question 1 and 2
1 sir then why did BPP wrote this ? — (physical inspection of land fill site to confirm its use to dump waste ) in its answer ?
2 would the answer be right if i write ? –(report on physical inspection of land fill site to confirm its use to dump waste )
It depends entirely on the wording of the question – as I pointed out in my last response!
If the question asks “What evidence would you expect to find on the audit file ….?” then your second point would be fine
But if the questions asks “What further audit procedures would you consider necessary ….?” then BPP’s procedure answer would be appropriate
Ok?
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