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Auditors have found that generally the most efficient and effective way to conduct audits is to

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Auditors have found that generally the most efficient and effective way to conduct audits is to

Auditors have found that generally the most efficient and effective way to conduct audits is to

▸ obtain complete assurance about the correctness of each class of transactions affecting the account.

▸ obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.

▸ obtain assurance about the ending balance of the account only.

▸ verify each entry that was made into an account.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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