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hello welcome to the session which you would look at evidence or that evidence were going to identify the four types of evidence then were going to talk about what defines sufficient appropriate evidence but what are we collecting evidence about the few remember in the prior session we look at something called management assertions and this is what management research this is what management is stating its stating the following its stating that the accounts that are that we are showing you do exist the transaction to occur we reported all the transaction we have the proper valuation we have rights and we have obligations and all our presentations are are properly disclosed and remember we have the IACP a similar management assertion now our job as auditors is to do what this to collect evidence this is to collect evidence about what management is stating about the numbers that are listed in the financial statements so the first thing were going to identify is the for audit evidence
