Section 2: 25–35%A8
Audit Evidence and Documentation
Exam Insight
Every audit conclusion must be supported by sufficient appropriate audit evidence. The CPA exam tests both the characteristics of evidence (sufficiency and appropriateness) and the types of audit procedures used to gather it. Documentation is the auditor's record of the work performed.
What AICPA Wants You to Know
- 1Define sufficiency and appropriateness of audit evidence
- 2Identify the seven types of audit procedures
- 3Understand the reliability hierarchy of audit evidence
- 4Explain audit documentation requirements and the assembly period
- 5Distinguish between tests of controls and substantive procedures