Professional Documents
Culture Documents
Chapter 6
Use with The Audit Process 4th Edition
By Iain Gray & Stuart Manson ISBN 9781844806782
2008 Cengage Learning
LEARNING OBJECTIVES
After studying this chapter you should be
able to:
Explain why the audit evidence search is a
central concept of auditing.
Identify the stages of the audit process and
show that evidence has to be collected in
different ways at each stage.
Figure 6.1
ACTIVITY 6.1
compilation engagement;
ACTIVITY 6.2
CHAPTER SUMMARY
This chapter has attempted to show that:
Evidence is the cornerstone of the whole audit
process and the audit is an evidence-gathering
process;
Evidence is required to give the auditors
assurance that they are forming proper
conclusions;
FURTHER READING