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What is the purpose of agreed upon procedures?

Agreed-upon procedures can be useful for business owners who need a report of findings on specific matters, but do not require a financial statement audit where formal opinions or conclusions are drawn.

How must the auditor obtain sufficient and competent evidential matter?

Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit.

What are the procedures for obtaining audit evidence?

A2. Most of the auditors work in forming the auditors opinion consists of obtaining and evaluating audit evidence. Audit procedures to obtain audit evidence can include inspection, observation, confirmation, recalculation, reperformance, and analytical procedures, often in some combination, in addition to inquiry.

Which of the following is most important in determining the appropriateness of audit evidence?

To be appropriate, the audit evidence must be reliable and relevant to support the auditors conclusions.

What should an agreed upon procedures report contain regarding the testing of procedures and findings contain?

The required elements for the agreed-upon procedures report include the name of the engaging party, a description of the subject matter, the procedures performed and their findings, and statements on the responsibility of the engaging party, the auditor, and the users, as well as an alert to restrict the use of the

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Which of the following ultimately determines the sufficiency and appropriateness of audit evidence?

Explanation: The sufficiency and appropriateness of audit evidence, which is crucial for the auditors conclusions, are primarily determined by the audit procedures.

What is sufficiency and appropriateness of audit evidence?

Sufficiency of audit evidence is the measure of the quantity of audit evidence. Appropriateness of evidence is the quality of the evidence, i.e., its relevance and reliability to support the auditors opinion. Audit evidence includes information provided in books of accounts as well as information from other sources.

What is the difference between sufficiency and competence of audit evidence?

Competence the degree to which evidence can be considered trustworthy. Sufficiency amount of evidence is enough to form a reasonable opinion.

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What is the purpose of agreed upon procedures?

How must the auditor obtain sufficient and competent evidential matter?

What are the procedures for obtaining audit evidence?

Which of the following is most important in determining the appropriateness of audit evidence?

What should an agreed upon procedures report contain regarding the testing of procedures and findings contain?

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Which of the following ultimately determines the sufficiency and appropriateness of audit evidence?

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What is the purpose of agreed upon procedures?

How must the auditor obtain sufficient and competent evidential matter?

What are the procedures for obtaining audit evidence?

Which of the following is most important in determining the appropriateness of audit evidence?

What should an agreed upon procedures report contain regarding the testing of procedures and findings contain?

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Which of the following ultimately determines the sufficiency and appropriateness of audit evidence?

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What is the difference between sufficiency and competence of audit evidence?

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