CTHRepealedLegislation
ASA 530 - Audit Sampling and Other Means of Testing - April 2006
Audit Procedures for Obtaining Audit EviAudit Procedures for Obtaining Audit Evidence
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Audit Procedures for Obtaining Audit Evidence
24 Audit procedures for obtaining audit evidence include inspection, observation, enquiry and confirmation, recalculation, reperformance and analytical procedures. The choice of appropriate audit procedures is a matter of professional judgement in the circumstances. Application of these audit procedures will often involve the selection of items for testing from a population. ASA 500 contains explanatory guidance on audit procedures for obtaining audit evidence.