Question 2a
Marking Guide
reliability of audit evidence | |
| up to 1 mark for identifi cation of factors, but maximum 4. | |
| independent source | |
| effective controls | |
| evidence obtained directly by auditor | |
| written evidence | |
| original documents | |
| normal course of business | |
| informed management | |
| evidence about the future | |
| maximum marks | 4 |