PROCEDURES FOR OBTAINING AND EVALUATING AUDIT EVIDENCE
نویسندگان
چکیده
The purpose of the article is to study process obtaining audit evidence and methods their evaluation in context application International Auditing Standards. defines concept evidence. main requirements for are characterized (acceptability as a measure quality evidence; sufficiency amount evidence). content international standards, which determine procedure collecting (IAS 500, IAS 501, 505, 520, 315, 330), highlighted. classification presented (depending on sources receipt, proximity real fact, method evidence, form submission, collection, degree accuracy, reliability persuasiveness). essence procedures used obtain (verification, request, confirmation, recalculation, analytical procedures) Procedures analyzed example checking correctness depreciation (amortization) fixed assets its display accounting. situations that characterize correspondence accounting data with financial reporting defined. characteristics assessing (sufficiency, reliability, relevance, usefulness) revealed. stages proposed, include determining information risks material distortion information, choosing procedures, analyzing collected necessary additional evaluating obtained forming an opinion auditor based received It was established value each stage determined by sequence auditor's actions, importance results at certain from point view validity general results, time labor costs.
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ژورنال
عنوان ژورنال: Ekonomì?nij vìsnik Dnìprovs?kogo deržavnogo tehnì?nogo unìversitetu
سال: 2022
ISSN: ['2709-9024', '2709-2879']
DOI: https://doi.org/10.31319/2709-2879.2022iss1(4).264907pp88-94