Page 234 - P5 Integrated Workbook TUTOR 2017-18
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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.
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