In this practice, we will go through ACCA Audit & Assurance (AA) Syllabus on Audit Evidence while we cover:
1. Assertions and audit evidence
2. Audit procedures
3. Audit sampling and other means of testing
4. The audit of specific items
5. Automated tools and techniques
6. The work of others
7. Not-for-profit organisations
The knowledge test below covers 1) Assertions & audit evidence, 2) Audit procedures, 3) sampling, CAAT and, 4) Specific items (e.g. inventory, receivables and fixed assets). It is expected to spend approximately 20 minutes to complete.
In this knowledge test below, it covers 1) Assertions & audit evidence, 2) Audit procedures, 3) Sampling, CAAT and 4) the work of others. It is expected to spend approximately 20 minutes to complete.