How do auditors obtain their evidence? They use one of seven different audit procedures including inquiry, observation and recalculation.
Evidence
How to Stop the BS
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA defines BS in audit reports and reminds auditors to backup their writing with testing and evidence.
Ask for More Because Testimonial Evidence is Weak
This post focuses on asking for more, because testimonial evidence is weak.
What is the job of an auditor?
Maybe the dog will listen to you describe auditor independence, audit subject matter, audit criteria and audit deliverables. Auditors, I suggest you keep your job title on the down-low when meeting someone new at a party. Why? Because just as soon as you reveal you are an auditor, your new acquaintance will get very quiet. […]