P7 evidence and audit procedure

Nnakamba9y ago

Hello Sir, I get confused when answering evidence and audit procedures because they look similar. How do i tell which is which? Please highlight to me on this one. Thank you.

MikeLittleTutor9y ago#1

Procedures start with a verb Evidence starts with a noun Procedures directly involve an action (confirm, discuss, ascertain, inspect, review, recalculate ....) Evidence is something physical (a schedule, a written confirmation, an invoice, a copy of directors' board minutes, a written summary of a telephone conversation, written representations from management, a copy of a licence or lease ...) OK?

Nnakamba9y ago#2

Thanks I will not make mistakes again

MikeLittleTutor9y ago#3

Without the negative, that would be an example of a procedure (but one hopefully that you will avoid)

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