ACC 491 Week 4 Team Scenario Assignment Cheat Sheet on Evidence and Documentation

ACC 491 Week 4 Team Scenario Assignment Cheat Sheet on Evidence and Documentation

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Attachments: ACC 491 Week 4 Team Scenario Assignment Cheat Sheet on Evidence and Documentation.doc [ Preview Here ]

In further preparation for your audit of the company your team selected, you decided to gather your team and discuss Audit Evidence and Documentation Standards for this audit. Your preparation included a review of evidence and documentation literature (Chapter 7).  To properly prepare the staff that will be working with you, you decide to create a Cheat Sheet on Evidence and Documentation to be used in your presentation. 

Prepare a "Cheat Sheet" that briefly describes Audit Evidence and Documentation Standards, which includes the following topics. Each topic should be 90 to 175 words:

·         Comparison of Audit, Scientific and Legal Evidence Standards.

·          

·         Consideration of Sample Sizes and Methods (random, haphazard, monetary unit sample, judgmental) and how sampling affects evidence.

·          

·         Relevance, Reliability and Sufficiency of Evidence.

·          

·         Brief statement on the 80 types of audit evidence (physical examination, observation, confirmations, inquiry, recalculation, etc.).

·          

·         Purpose, Ownership, Confidentiality and Retention of Documentation.

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