1 Auditing Introduction Week 9. 2 Auditing Introduction What is auditing? Auditing is a systematic process of objectively gathering and evaluating evidence.
1 University of New South Wales School of Accounting Auditing and Assurance Services 2010 LECTURE 5 Assertions and Tests of Detail.
SPECIFIC TYPES OF AUDIT EVIDENCE. 2 ISA 505 – External confirmations “SAICA Handbook” or IFAC websitewebsite ISA 540 – Auditing accounting estimates.
