AUE 3702

How to answer questions on Substantive Procedures. This document includes: 1) Principles of formulating substantive procedures including assertions and direction of testing 2) Formulating substantive procedures using computer assisted audit techniques (CAATs) 3) Analytical procedures

Easy to learn summary of all the ISAs containing 1) The theory of audit evidence 2) Relying on work produced by Management's Expert 3) Using the work of Auditor's Expert 4) Using the work of Internal Auditors 5) Audit procedures for opening balances 6) Audit procedures for Accounting Estimates including Fair values 7) Audit Sampling 8) External Confirmations 9) Written Representations