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3 Cards in this Set
- Front
- Back
- 3rd side (hint)
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General Standards
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Training and proficiency, independence, professional care
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mnemonics
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Tip
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audit must be performed by person having good training and proficiency as an auditor
independence : needs to be maintained both in fact and appearance professional care: due care must be shown while performing audits |
General TIP
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3 field work standards PIC
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Planning and supervision: auditor must plan the work correctly he must properly guide his assistants
internal controls: strong I/c=substantive testing less = evidence is less weak l/c=substantive testing high=evidence is high corroborative audit evidence: the auditor must obtain sufficient and appropriate audit evidence |
another name of photo
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