Syllabus D1
Financial Statement Assertions And Audit Evidence 1 / 6
a) Explain the assertions contained in the financial statements about:
(i) Classes of transactions and events and related disclosures;
(ii) Account balances and related disclosures at the period end;
b) Describe audit procedures to obtain audit evidence, including inspection, observation, external confirmation, recalculation, re- performance, analytical procedures and enquiry.
c) Discuss the quality and quantity of audit evidence.
d) Discuss the relevance and reliability of audit evidence.
Risk Assessment Recapped
4:28
Evidence Basics
4:01
Past Exam Question
2:22
Quality And Quantity Of Evidence
Analytical Procedures
1:36
Working Papers
3:49
Written Representations
3:39
Past Exam Question
1:09
The Assertions
12:42
Using the Assertions
8:47
The Assertions Explained
Using Assertions
Syllabus D1Paper Exam Questions
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D2. Audit Procedures
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Step D. Audit evidence