Describe how each procedure may be used to gather evidence on fixed assets and which broad financial
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Audit procedures may be classified as:
Recalculation/reperformance
Observation
Confirmation
Enquiry
Inspection of documents (vouching, tracing, scanning)
Inspection of physical assets
Analysis
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Related Book For
Auditing An International Approach
ISBN: 978-0071051415
6th edition
Authors: Wally J. Smieliauskas, Kathryn Bewley
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