CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-5

Concept of Audit Evidence........................ 6-9

Sufficient Appropriate Audit Evidence................ 10-18

The Use of Assertions in Obtaining Audit Evidence........ 19-23

Audit Procedures for Obtaining Audit Evidence.......... 24-30

Inspection of Records or Documents.................. 31-32

Inspection of Tangible Assets...................... 33

Observation.................................. 34

Enquiry.................................... 35-39

Confirmation................................. 40

Recalculation................................. 41

Reperformance................................ 42

Analytical Procedures........................... 43

Conformity with International Standards on Auditing...... 44