Review Chapter 2: Audit Evidence (PSP_DAT5Cjune2020)
Review Chapter 2: Audit Evidence (PSP_DAT5CJUNE2020) Group Members: 1. Muhammad Hazry Shafiq Bin Zakaria (10DAT18F1030) 2. Muhammad Faris Hakim Bin Jansari (10DAT18F1099) 3. Thanesuwari A/P Ravi (10DAT18F1068) 4. Nurintan Balqis Binti Roslin (10DAT18F1085) 5. Nur Nasuha (10DAT18F1093) INTRODUCTION An auditor applies various audit procedure to obtain audit evidence which enables him to form an opinion whether the financial statements of an entity are free from material misstatement and state a true and fair view or not. Evidence collected by the auditor should support the contents of its audit report . Sufficiency of audit evidence is the measure of the quantity of audit evidence. Appropriateness of evidence is the quality of the evidence, such as its relevance and reliability to support the auditor’s opinion. Refer to slide for more information: https://app.conceptbo