The last concept of audit evidence is making sense of the evidence the client has given you and seeing whether you have enough competent evidence to support management assertions. Have been defined as following: A term used, in the context of misstatements, to describe the effects on the financial statements of misstatements or the possible effects on the financial statements of misstatements, if any, that are undetected due to an inability to obtain sufficient appropriate audit evidence. Is pervasive always negative? In ISA 705 term Pervasive. Pervasive definition is - existing in or spreading through every part of something.
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