CPAExamReviewAuditingAttestationModule三Evidence幻灯片.pptVIP

CPA Exam Review – Auditing Attestation Part III Module 3: Evidence Audit Diagram 2 Module 3: Evidence Evidence-General 1. Appropriate and Sufficient Evidence 2. Types of Audit Evidence Study Program 3 Module 3: Evidence B. Evidence-Specific (Substantive Procedures) 1. Types of Substantive Procedures 2. Substantive Procedure Audit Programs 3. Documentation Study Program 4 Other Specific Audit Evidence Topics Study Program 5 1. Cash 11. Expenses 2. Receivables 12. Client Representation Letters 3. Inventory