Tiêu đề Day 4 AUDIT MASTERCLASS NOTES.pdf ✅

AUDIT EVIDENCE AUDIT DOCUMENTATION AUDIT REPORTING By: CPA Alex Kinyua
CONTENT  Audit Evidence.  Audit Documentation.  Audit Reporting.

AUDIT EVIDENCE Types of Audit Evidence 1. Physical Evidence – Examples include assets, inventory, and documents physically inspected by the auditor. 2. Documentary Evidence – Includes invoices, contracts, receipts. 3. Analytical Evidence – Derived from analysis or comparison of financial data to identify any trends, variances, or unusual patterns. 4. Oral Evidence – Consists of statements or explanations provided by employees, management, or external parties.