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    Hazem El Sayed
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

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    Hazem El Sayed
    14 views1 page
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

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    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

    Copyright:

    © All Rights Reserved
    Download as RTF, PDF, TXT or read online from Scribd
    Download as rtf, pdf, or txt
    14 views1 page

    Scan 0049

    Uploaded by

    Hazem El Sayed
    The document discusses management assertions and which substantive audit procedures can be used to corroborate or contradict them. It lists management assertions such as existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. It then matches each assertion with substantive procedures including inquiry, confirmation, comparison, observation, recalculation, examination, and analytical procedures that auditors can perform to evaluate if the assertions are accurate.

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    Which Substantive Procedures Will

    What Is Mana ement Assertin ? Corroborate or Contradict Assertion?


    R&O Inquiry
    Confirmation
    Comparison
    Observation
    Recalculation
    Examination
    Analytical procedures

    a s eneaemen sse tna, orro ora e or ontra ssertion:


    vC Inquiry
    Inquiry
    Confirmation
    Confirmation
    Comparison
    Comparison
    Observation.
    Recalculation
    Observation
    Examination
    Recalculation
    Analytical procedures
    Examination
    Analytical procedures
    EorO Inquiry
    Confirmation
    Comparison
    Observation
    Focus on
    Recalculation 10
    Evidence Examination
    - Module 3
    Analytical procedures
    0

    Which Substantive Procedures Will


    Wh tI M tA rti ? C bt C d' A ?

    Focus on
    - -- Evidence - Module 3 101
    - -- ------

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