Auditing and Assurance Services (14th Edition) by Arens Alvin A. & Randal J. Elder & Mark S. Beasley

Author:Arens, Alvin A. & Randal J. Elder & Mark S. Beasley [Arens, Alvin A.]
Language: eng
Format: mobi
Publisher: Prentice Hall
Published: 2011-07-14T16:00:00+00:00

One of the most challenging parts of auditing is properly applying the factors that affect tests of details of balances. Each of the factors is subjective. Moreover, the impact of each factor on tests of details of balances is equally subjective. For example, if inherent risk is reduced from medium to low, there is agreement that tests of details of balances can be reduced. Auditors need to use considerable professional judgment to decide the specific effects of such a change on audit procedures, sample size, items to select, and timing.

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