TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS

George Calota () and Sorin Sandu Vinatoru ()
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George Calota: “Athenaeum” University – Bucharest
Sorin Sandu Vinatoru: University of Craiova, Romania

Internal Auditing and Risk Management, 2015, vol. 37, issue 1, 13-22

Abstract: The auditor should obtain sufficient appropriate audit evidence relevant to be able to draw reasonable conclusions on which to base the audit opinion. These are information obtained by the auditor to draw conclusions that will be based opinion audit. An important aspect that canbe held in connection with the audit evidence is the procedures for obtainin them. Profile literature refers to several procedures used to gather audit evidence, which can be classified into the following two significant \r\n categories: basic procedures and analytical procedures. Also, another aspect of particular significance discussed in this article is the types of evidence presented in relation to assets. The nine main categories of evidence obtained by the auditor during his mission are captured and developed on the example of property owned by economic entities, such as:checking the documents, inspection of tangible assets, their field observations, investigation, confirmation, recalculation, re-performance, review and analytical procedures.

Keywords: techniques; procedures; testing; auditing; assets (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2015
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