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12 Cards in this Set

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Examine
A reasonably detailed sutdy of a document or record to determine specific facts about it
Sacn
A less-detailed examination of a document or record to determine whether there is comething unusual warranting further investigation
Read
An examination of written information to determine faces pertinent to the audit
Compute
A calculation done by the auditor independent of the client
Recompute
A calculation done to determine whether a client's calculation is correct
Foot
Addition of a column of number s to determine whether the total is the same as the client's
Trace
An instruction normally associated with documentation or reperformance. The instruction should state what the auditor is tracing and where it is being trace from and to. May also include compare or recalculate.
Compare
A comparison of information in two different locations. The instruction should state which information is being compared in as m uch detail as practical
Count
A determination of assets on hand at a given time. This term should be associated only with the type of evidence defined as physical examination
Observe
The act of observation should be associated with the thype of evidence defined as observation
Inquire
The act of inquiry should be associated with the type of evidence defined as inquiry
Vouch
The use of documents to verify recorded transactions or amounts