Page 258 - AAA Integrated Workbook STUDENT S18-J19
P. 258
Chapter 173 4
Procedures
The same principles for gathering evidence apply for any type of assignment.
The assurance provider should obtain sufficient appropriate evidence to be able to
form a conclusion on the subject matter.
Procedures will include:
Enquiry of management and experts.
Recalculation of figures to verify arithmetical accuracy.
Inspection of supporting documentation.
External confirmation from third party certification providers.
254
