prepare a quot cheat sheet quot that briefly describes audit evidence and documentation standards which includes the following topics each topic should be 90 to 175 words
In further preparation for your audit of the company your team selected, you decided to gather your team and discuss Audit Evidence and Documentation Standards for this audit. Your preparation included a review of evidence and documentation literature (Ch. 7). To properly prepare the staff that will be working with you, you decide to create a Cheat Sheet on Evidence and Documentation to be used in your presentation.
Prepare a “Cheat Sheet” that briefly describes Audit Evidence and Documentation Standards, which includes the following topics. Each topic should be 90 to 175 words:
Comparison of Audit, Scientific and Legal Evidence Standards.
Consideration of Sample Sizes and Methods (random, haphazard, monetary unit sample, judgmental) and how sampling affects evidence.
Relevance, Reliability and Sufficiency of Evidence.
Brief statement on the 80 types of audit evidence (physical examination, observation, confirmations, inquiry, recalculation, etc.).
Purpose, Ownership, Confidentiality and Retention of Documentation.
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