Can I read Audit Program and Testing Strategies on EtoBox?
Audit Program and Testing Strategies by johnstone kennedy is a document available to read on EtoBox.
What is Audit Program and Testing Strategies about?
The document discusses the overall audit plan and program, including: 1) Selecting appropriate audit tests based on the cost of testing, type of evidence needed, and risk level. More costly tests include tests of details of balances while less costly include analytical procedures. 2) Designing the audit program with three parts - tests of controls and substantive tests of transactions, analytical procedures, and tests of details of balances. 3) Applying the audit objectives to transactions, identifying
- Author
- johnstone kennedy
- Language
- EN