What does analysis consist of?
Answer to relevant QuestionsWhat are three stages in an audit engagement when analysis is used? How external, external-internal, and internal documentary evidence are generally defined? What techniques can auditors use to improve the quality of working paper documentation? What factors determine whether audit evidence is appropriate? What types of audit evidence are most reliable? Least reliable? The preparation of working papers is an integral part of a PA’s audit of financial statements. On a recurring engagement, PAs review their audit programs and working papers from their prior audit while planning the current ...
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