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The most reliable evidence from confirmations is obtained when they are sent

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The most reliable evidence from confirmations is obtained when they are sent

The most reliable evidence from confirmations is obtained when they are sent

▸ as close to the balance sheet date as possible.

▸ at various times throughout the year to different segments of the sample, so that the entire sample is representative of account balances scattered throughout the year.

▸ several months before the year-end, so the auditor will have adequate time to perform alternate procedures if they are required.

▸ at various times throughout the year to the same group in the sample, so that the sample will not have a time bias.

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Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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shopaka12 Author

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You make an excellent tutor!

gefa

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Good timing, thanks!

DAGINC

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