Chapter 8 Audit evidence - Summary

1. TOC / ST (TOD ; AP)
2. Sufficiency (quantity) ; Appropriateness (quality & reliability)
3. Quality of evidence ( external, auditor's work, controls, written, originals)
4. Transaction - ACCCO ; balances - CRVE ; disclosure - ACC UO
5. Audit procedures - inspect asset/document, inquiry, recalculation, observation, AP, reperformance, confirmation