For each of the seven types of evidence discussed in Chapter 8, identify whether the evidence is

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For each of the seven types of evidence discussed in Chapter 8, identify whether the evidence is applicable to procedures for risk assessment, obtaining an understanding of internal control, tests of controls, analytical procedures, or tests of details of balances.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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