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Auditing Flashcards > Auditing4 > Flashcards

Auditing4 Flashcards

1
Q

What are the four levels of audit evidence?

A
  1. Auditor’s direct personal knowledge
  2. External evidence
  3. Internal evidence
  4. Oral evidence
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2
Q

Name the Standard Auditing Procedures.

A 
"FIVECARROTCARS"
Footing, Cross-footing, Recalculation
Inquiry
Vouching
Examination/Inspection
Confirmation
Analytical Procedures
Reperformance
Reconcilation
Observation
Tracing
Cutoff Review
Auditing Related Accounts Simultaneously
Representation Letter
Subsequent Events Review
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Auditing Flashcards (13 decks)

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