Free eBook Value-for-money audit evidence (A Research study) download
by D. M Barnes
Author: D. M Barnes
Publisher: Canadian Institute of Chartered Accountants (1991)
Size MP3: 1729 mb
Size FLAC: 1775 mb
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Keywords: Audit evidence, Value for Money, Value for Money auditing. Value for Money Auditing. The original idea of auditing was based on the. premise that business owners and managers.
Value For Money Audit. 0888002610 (ISBN13: 9780888002617).
Value for Money Auditing and Audit Evidence from a Procurement Perspective -A Conceptual Paper Kalubanga Matthew, Kakwezi Patrick Department of Procurement and Logistics Management, Makerere University Business School, Kampala, Uganda. Abstract In a bid to drive effective and efficient public sector procurement management there is increased demand for government entities to focus on VfM and how it can be enhanced.
Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Auditors need audit evidence to see if a company has the correct information considering their financial transactions so a . In the audit engagement acceptance or reappointment stage, audit evidence is the information that the auditor considers for the appointment.
The type and amount of the considered auditing evidence varies significantly on the basis of the type of organization being audited in addition to the required scope of the audit. The audit evidence are important to be collected by an auditor during the process of his auditing work.
Professional auditing standards require auditors to assess evidence .
Professional auditing standards require auditors to assess evidence critically, including consideration of possible fraud. Audit quality directly depends on correctly evaluating the probative value of evidence, which is indispensable for a correct reconstruction of the affairs in question.
Audit Evidence . ccording to PSA 500, financial statement assertion . an appropriate carrying value
Tests performed to obtain audit evidence to detect material misstatements in the financialstatements. Assertions by management, explicitly or otherwise, that are embodied in the financialstatements. The information obtained. an appropriate carrying value. A transaction or event is recorded at the proper amount and revenue or expense is allocated to the proper period