VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 3 · PART 3.1

Evidence, Assertions and Audit Procedures

9 min · Free to watch

About this video lesson

Explore the key principles behind gathering audit evidence: what makes evidence sufficient and appropriate, how the assertions decide which evidence is relevant, the seven types of audit procedure, and what to do when evidence conflicts or looks unreliable. We'll start carrying out the plan we built for Voltana.

Study files for this lecture

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