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When evaluating the audit findings, the auditor should be satisfied that the

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When evaluating the audit findings, the auditor should be satisfied that the

When evaluating the audit findings, the auditor should be satisfied that the

▸ amount of known misstatement is documented in the management representation letter.

▸ estimate of the total known and likely misstatements is less than a material amount.

▸ estimate of the total likely misstatement includes sample error.

▸ amount of known misstatement is acknowledged and recorded by the client.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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Thank you, thank you, thank you!

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Brilliant ツ

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