Procedures for obtaining evidence 1 / 5

Just remember A,E,I,O and U

So here's a reminder...

  1. Analytical Procedures

  2. Enquiry

  3. Inspection

  4. Observation

  5. Re-calcUlation / Re-performance

ProcedureMeaningControl testSubstantive test
Analytical procedureExploring relationships between dataComparing yearly gross margins
EnquiryGetting confirmation from a 3rd partyReplies from a debtors circular
InspectionExamining recordsSignature as evidenceGetting title deeds to a property
ObservationLooking at a processWatching staff complete their attendance sheet
Re-calculationChecking mathematical accuracyAdding individual sales in the sdb to check the totals

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