Page 52 - Audit Day 3 - Class Slides

Evidence gathering

• Audit evidence would be gathered by performing

audit procedures which includes:

• risk assessment procedures (refer to tutorial letter

102, study unit 3); and

• further audit procedures:

• tests of controls (covered in study unit 4 of this tutorial

letter); and

• substantive procedures including tests of detail and

substantive analytical procedures (covered in study unit

7 of this tutorial letter).