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A) Distinguish between internal documentation and external documentation as types of audit evidence. ...

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A) Distinguish between internal documentation and external documentation as types of audit evidence. ...

A) Distinguish between internal documentation and external documentation as types of audit evidence. Give two examples of each. Which type is considered more reliable?
B) Below are 10 documents typically examined by auditors. Classify each document as either internal or external.

Type of
Document   Documents
   1. Cancelled cheques for payments of accounts payable.
   2. Payroll time cards.
   3. Duplicate sales invoices.
   4. Vendor's invoices.
   5. Bank statements.
   6. Minutes of the board of directors' meetings.
   7. Signed lease agreements.
   8. Notes receivable
   9. Subsidiary accounts receivable records.
   10. Customer payment remittance advices.

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

Read 1493 times

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