Syllabus D2
Audit procedures 2 / 5
a) Explain the importance of the use of the assertions by the auditor.
b) Explain the assertions in relation to classes of transactions and related disclosures and, account balances and related disclosures.
c) Describe procedures used by auditors to obtain audit evidence, including inspection, observation, external confirmation,
recalculation, reperformance, analytical procedures and inquiry.
Evidence basics
4:01
Evidence basics Summary
Past Exam Question
2:22
Analytical Procedures
1:36
Analytical Procedures Summary
FAU PP Q5
1:57
Using the Assertions
8:47
FAU PP Q6
2:08
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D. Audit evidence and procedures
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D. Audit evidence and procedures