Question 2b
Marking Guide
Types of audit evidence – 4 marks: 0.5 only for stating the type and 0.5 for explanation. Maximum 2 marks for simply providing a list of types of evidence.
inspection | 1 |
| observation | 1 |
| inquiry | 1 |
| confirmation | 1 |
| recalculation | 1 |
| reperformance | 1 |
| analytical procedures | 1 |
| maximum marks | 4 |