March 2020
Intermediate to advanced
928 pages
29h 45m
English
Content preview from Wiley Practitioner's Guide to GAAS 2020
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15AU-C 500 Audit Evidence
General Guides to the Reliability of Evidence
Using a Management’s Specialist’s Information
Inconsistency or Doubts about Reliability of Evidence
General Guides to Sufficiency of Evidence
Audit Procedures for Obtaining Audit Evidence
The Effect of an Inability to Obtain Evidential Matter Relating to Income Tax Accruals
Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan
Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan
SCOPE
AU-C 500 provides auditors with the basic guidance on what constitutes audit evidence and the procedures to obtain it. The other topics in the 500 section of the clarified auditing standards give in-depth information on specific areas, sampling, opening balances, accounting estimates, related parties, subsequent events, and analytical procedures.
DEFINITIONS OF TERMS
Source: AU-C 500.05. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Accounting records, Appropriateness (of audit evidence), Audit evidence, Management’s specialist, Sufficiency (of audit evidence)
OBJECTIVE OF AU-C SECTION 500
The objective of the auditor is to design and perform audit procedures that enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.
(AU-C Section ...
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