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generally used in case of checking mathematical accuracy.

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crosses the checks information presented by the client.

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to ensure the correctness of financial statements either from internal sources within the auditee organization or from external sources.

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To checks every transaction/ document against written steps, procedures to ensure accuracy.

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to inspect others doing/ performing a particular process.

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1. Occurrence & Rights & Obligations

2. Completeness

3. Classification & Understandability

4. Accuracy & Valuation

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1. Existence

2. Rights & Obligations

3. Completeness

4. Valuation & Allocation

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1. Occurrence

2. Completeness

3. Accuracy

4. Cut-off

5. Classification

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Substantive Analytical Procedures

Test of Details of Classes of Transactions

Test of Details of Account Balances

Test of Details Disclosures

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Inquires of Management

Inspection

Analytical Procedures

Observation

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Enquiry

Inspection of documentation

Reperformance

Observation

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When determining sample sizes for a test of details. such as confirmations, recalculation, analytical procedures and more.

The auditor considers client factors such as the risk of material misstatement and the assurance obtained from other substantive procedures.

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Risk Assessment

Materiality of the accounts

Size of population

Quality of evidence

Economic factors

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The measure of the quantity of audit evidence

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drawing reasonable conclusions to support the audit opinion

support the company's claims made in the financial statements

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direct evidence

indirect evidence

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more reliable and less reliable

Internal documentation and external documentation

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direction of testing

vouching

tracing

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It is judged by its ability to provide convincing evidence

It is include by its source and its nature

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the assertion being tested and is affected by several factors

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the measure of the quality of audit evidence

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determines the quality of the financial information

decide whether a client's financial statements fairly represent

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steps performed by auditors to get all information - form an opnion on financial statement - reflect true and fair view

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drawing reasonable conclusions to support the audit opinion

support the company's claims made in the financial statements

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obtained from audit procedures or other sources

consists of information that supports and corroborates management's assertions.