AUDIT EVIDENCE
After studying this chapter, you should be able to
7-1 Contrast audit evidence with evidence used by other professions.
7-2 Identify the four audit evidence decisions that are needed to
create an audit program.
7-3 Specify the characteristics that determine the persuasiveness of evidence.
7-4 Identify and apply the eight types of evidence used in auditing.
7-5 Know the types of analytical procedures and their purposes.
7-6 Identify how auditors incorporate data analytics and other advanced technologies in an audit.
7-7 Compute common financial ratios.
7-8 Understand the purposes of audit documentation.
7-9 Prepare organized audit documentation.