Type of audit evidence

This topic has 1 reply, 2 voices, and was last updated 14 years ago by Ken Garrett.

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May 16, 2012 at 12:28 am #52641
Anonymous
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The pilot paper comprises a question in 2.b. State and briefly explain four types of audit evidence that an auditor can obtain. In the answer they explained the procedures to obtain audit evidence e.g. inspection, observations etc. Do you think type and procedure carries same meaning. This is really very disappointing to me. Thank You.
May 16, 2012 at 2:20 am #97506
Ken Garrett
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I think observation is a type or category of evidence; the procedure would be something like ‘observe the receipt of goods to verify that they are counted’. Similarly, inspection is a category and a procedure would be’inspect time sheets for evidence of authorisation’
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