9 -audit evidence and substative tests

AUDITING (AUD) CPALE Concept Notes

AUDIT EVIDENCE

Source: CPAR Lecture (Sir G. Roque), REO Live (Sir George) and Pre-Recorded (Sir Escala)

Topics Covered:

One. Theory on Auditing and Attestation Services

One point four. Audit Objectives, Procedures, Evidences, and Documentation One point four point one. Nature and significance One point four point two. Evidential matters One point four point three. Audit procedures/techniques

Two. Auditing Practice