ACC 490 Week 2 DQ 2
The third generally accepted standard of audit fieldwork requires that auditors obtain sufficient, competent audit evidence to afford a reasonable basis for an opinion regarding the financial statements under examination. In considering what constitutes sufficient, competent audit evidence, a distinction should be made between underlying accounting data and all corroborating information available to the auditor. What presumptions can be made about the following?
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Get Help Now!The relative competence of evidence obtained from external and internal sources.
The role of internal control with respect to internal evidence produced by a client’s data processing system.
The relative persuasiveness of auditor observation and recalculation evidence compared to external, external-internal, and internal documentary evidence.
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