case studies

Topics: Audit, Auditing, Financial audit Pages: 1 (80 words) Published: November 30, 2014
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(a) Define the ‘three Es’ of a value for money audit.

(3 marks)

(b) ISA 230 Audit Documentation requires auditors to prepare audit documentation for an audit of financial statements on a timely basis.
Required:
Describe FOUR benefits of documenting audit work.

(4 marks)

(c) ISA 530 Audit Sampling applies when the auditor has decided to use sampling to obtain sufficient and appropriate audit evidence.
Required:
Define what is meant by ‘audit sampling’ and explain the need for this.

(3 marks)
(10 marks)

3

[P.T.O.

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