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make7upurs make7upurs
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A year ago
Two overriding considerations affect the many ways an auditor can accumulate evidence:
1. Sufficient appropriate evidence must be accumulated to meet the auditor's professional responsibility.
2. Cost of accumulating evidence should be minimized.

In evaluating these considerations

▸ the first is more important than the second.

▸ the second is more important than the first.

▸ they are equally important.

▸ it is impossible to prioritize them.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
Authors:
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elisebarnettelisebarnett
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A year ago
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