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  2. ISA 500 Audit Evidence - Wikipedia

    en.wikipedia.org/wiki/ISA_500_Audit_Evidence

    It is stated in ISA 315 (paragraph A.124) that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures. The auditor uses assertions in ...

  3. Management assertions - Wikipedia

    en.wikipedia.org/wiki/Management_assertions

    These assertions are relevant to auditors performing a financial statement audit in two ways. First, the objective of a financial statement audit is to obtain sufficient appropriate audit evidence to conclude on whether the financial statements present fairly, in all material respects, the financial position of a company and the results of its ...

  4. Audit substantive test - Wikipedia

    en.wikipedia.org/wiki/Audit_substantive_test

    Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement at the assertion level. [1]Management implicitly assert that account balances and disclosures and underlying classes of transactions do not contain any material misstatements: in other words, that they are materially complete, valid and accurate.

  5. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    to obtain limited assurance that the subject matter meets the specified criteria or the responsible party's assertion, and; express a conclusion on whether any modifications should be made to meet the specified criteria or assertion and be fairly stated. For an agreed-upon procedures engagement, the objective of the practitioner is: [3]

  6. Audit evidence - Wikipedia

    en.wikipedia.org/wiki/Audit_evidence

    In the audit planning stage, audit evidence is the information that the auditor considers when determining the most effective and efficient approach for the audit. [8] For example, reliability of internal control procedures, and analytical review systems.

  7. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    Lists of assertion-level control objectives are available in most financial auditing textbooks. Excellent examples are also available in AICPA Statement on Auditing Standards No. 110 (SAS 110) [6] for the inventory process. SAS 106 includes the latest guidance on financial statement assertions. [7]

  8. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) full-text: February 2006 105: Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards full-text: February 2006 106: Audit Evidence full-text: February 2006 107

  9. ISA 230 Documentation - Wikipedia

    en.wikipedia.org/wiki/ISA_230_Documentation

    ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.