Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Audit_evidence> ?p ?o }
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- Audit_evidence abstract "Audit evidence is evidence obtained during a financial audit and recorded in the audit working papers. In the audit engagement acceptance or reappointment stage, audit evidence is the information that the auditor is to consider for the appointment. For examples, change in the entity control environment, inherent risk and nature of the entity business, and scope of audit work. In the audit planning stage, audit evidence is the information that the auditor is to consider for the most effective and efficient audit approach. For examples, reliability of internal control procedures, and analytical review systems. In the control testing stage, audit evidence is the information that the auditor is to consider for the mix of audit test of control and audit substantive tests. In the substantive testing stage, audit evidence is the information that the auditor is to make sure the appropriation of financial statement assertions. For examples, existence, rights and obligations, occurrence, completeness, valuation, measurement, presentation and disclosure of a particular transaction or account balance. In the conclusion and opinion formulation stage, audit evidence is information that the auditor is to consider whether the financial statements as a whole presents with completeness, validity, accuracy and consistency with the auditor's understanding of the entity.↑".
- Audit_evidence wikiPageExternalLink ISA%20_UK%20and%20Ireland_%20500.pdf.
- Audit_evidence wikiPageID "7834923".
- Audit_evidence wikiPageLength "2246".
- Audit_evidence wikiPageOutDegree "21".
- Audit_evidence wikiPageRevisionID "630881794".
- Audit_evidence wikiPageWikiLink Analytical_procedures_(finance_auditing).
- Audit_evidence wikiPageWikiLink Audit_substantive_test.
- Audit_evidence wikiPageWikiLink Audit_test_of_control.
- Audit_evidence wikiPageWikiLink Audit_working_papers.
- Audit_evidence wikiPageWikiLink Category:Auditing.
- Audit_evidence wikiPageWikiLink Control_environment.
- Audit_evidence wikiPageWikiLink Evidence.
- Audit_evidence wikiPageWikiLink Existence.
- Audit_evidence wikiPageWikiLink Financial_audit.
- Audit_evidence wikiPageWikiLink Financial_statement_assertions.
- Audit_evidence wikiPageWikiLink HKSA_500_Audit_Evidence.
- Audit_evidence wikiPageWikiLink ISA_500_Audit_Evidence.
- Audit_evidence wikiPageWikiLink Internal_control.
- Audit_evidence wikiPageWikiLink International_Standards_on_Auditing.
- Audit_evidence wikiPageWikiLink Management_assertions.
- Audit_evidence wikiPageWikiLink Measurement.
- Audit_evidence wikiPageWikiLink Obligation.
- Audit_evidence wikiPageWikiLink Presentation.
- Audit_evidence wikiPageWikiLink Rights.
- Audit_evidence wikiPageWikiLink Type–token_distinction.
- Audit_evidence wikiPageWikiLink Valuation_(finance).
- Audit_evidence wikiPageWikiLinkText "Audit evidence".
- Audit_evidence wikiPageWikiLinkText "audit evidence".
- Audit_evidence wikiPageUsesTemplate Template:Accounting-stub.
- Audit_evidence wikiPageUsesTemplate Template:Refimprove.
- Audit_evidence subject Category:Auditing.
- Audit_evidence hypernym Evidence.
- Audit_evidence type Organisation.
- Audit_evidence comment "Audit evidence is evidence obtained during a financial audit and recorded in the audit working papers. In the audit engagement acceptance or reappointment stage, audit evidence is the information that the auditor is to consider for the appointment. For examples, change in the entity control environment, inherent risk and nature of the entity business, and scope of audit work.".
- Audit_evidence label "Audit evidence".
- Audit_evidence sameAs Q4819948.
- Audit_evidence sameAs m.026fps_.
- Audit_evidence sameAs Q4819948.
- Audit_evidence wasDerivedFrom Audit_evidence?oldid=630881794.
- Audit_evidence isPrimaryTopicOf Audit_evidence.