AUE 3702 ASSIGNMENT 1
AUE3702 ASSIGNMENT 1 SEMESTER 1 2020 UNIQUE NUMBER: 1-3 Refer to ISA 210.A23. Some audit evidence is obtained by performing audit procedures to test the accounting records, for example, through analysis and review, reperforming procedures followed in the financial reporting process, and reconciling related types and applications of the same information. Through the performance of such audit procedures, the auditor may determine that the accounting records are internally consistent and agree to the financial statements. More assurance is ordinarily obtained from consistent audit evidence obtained from different sources or of a different nature than from items of audit evidence considered individually. For example, corroborating information obtained from a source independent of the entity may increase the assurance
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