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Audit Evidence

Chapter 7

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    Auditing and Assurance Services 9/e,      
½earning Objective 1

Contrast audit evidence


with evidence used by
other professions.

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    Auditing and Assurance Services 9/e,      
½earning Objective 2

Identify the four audit evidence


decisions that are needed to
create an audit program.

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    Auditing and Assurance Services 9/e,      ,
½earning Objective 3

Specify the characteristics


that determine the
persuasiveness
of evidence.

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    Auditing and Assurance Services 9/e,      2
½earning Objective 4

Identify and apply the


seven types of evidence
used in auditing.

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    Auditing and Assurance Services 9/e,      
½earning Objective 5

Understand the purposes


of audit documentation.

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    Auditing and Assurance Services 9/e,     
½earning Objective 6

Prepare organized
audit documentation.

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Financial Analytical
Statements and Procedures
Audit Report
Working uest of Controls
urial Balance & Substantive
ÿerrickson Associates uOu
urial Balance Adjusting
Journal Entries Internal
12/31/2003 Control
Contingent
½iabilities General
Cash $165,237 Information
Accounts Receivable 275,050 Operations
Prepaid Insurance 37,795 ½iabilities Audit
Interest Receivable 20,493 and Equity Programs
Assets Permanent
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    Auditing and Assurance Services 9/e,      
½earning Objective 7

ÿescribe how e-commerce


affects audit evidence and
audit documentation.

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    Auditing and Assurance Services 9/e,      
End of Chapter 7

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