Page 128 - AAA Integrated Workbook STUDENT S18-J19

Chapter 93 4

Overview

Opening
Analytical
Qualities balances and
procedures comparatives

AUDIT EVIDENCE

Estimates and Using the work
fair values of others Related parties

Experts Internal audit Service

 Auditor’s expert  Reliance on IA organisation
work  Impact on the

 Management audit
expert  Direct assistance

124