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Assurance > Week 1 - Audit Process - Fieldwork > Flashcards

Week 1 - Audit Process - Fieldwork Flashcards

1
Q

What is ‘fieldwork’?

A

Gathering evidence

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2
Q

What are the first 3 stages of gathering evidence?

A
  • tests of controls
  • substantive analytical review
  • tests of details
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3
Q

What are the final two stages of gathering evidence?

A
  • draw conclusions
  • identify significant matters
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Assurance (81 decks)

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