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The Master of Professional Accountancy (MPAc) program at The A. Throughout this process, we gain an understanding of the internal controls and ensure that the entity is meeting the compliance requirements over the programs. Different types of audit evidence is obtained by the auditors such as accounting information system, internal and external documentary evidence, third-party representations such as confirmations, reports, and lawyers letters; physical evidence such as fixed assets and inventory, computations re-performance, data interrelationships of financial and nonfinancial information, and client representations oral and in writing (Whittington & Pany, 2004, pp. 131-137).

Pages: 213

Publisher: ImproveYourCondition.com; 4.0 edition (April 21, 2013)

ISBN: B00CH22066

Montgomery Auditing Continuing Professional Education

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