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General audit procedures - PowerPoint PPT Presentation

Auditing Standards

Auditing Standards. IFTAIRP Audit Guidance Government Auditing Standards (GAO) Generally Accepted Auditing Standards (GAAS) International Standards on Internal Auditing (ISIA). 1100- Independence & Objectivity. Organizational

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Step 5: Evaluate Audit Evidence

Step 5: Evaluate Audit Evidence. Discrepancies in the accounting records. Conflicting or missing evidential matter. Problematic or unusual relationships between the auditor and management. Results from substantive of final review stage analytical procedures.

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645 views • 18 slides

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General audit procedures - PowerPoint PPT Presentation

Auditing Standards

Step 5: Evaluate Audit Evidence