When Performing Procedures to Search for Unrecorded Liabilities, the Auditor

question 34

Essay

When performing procedures to search for unrecorded liabilities, the auditor can obtain several sources of audit evidence, for example, documents, files, and enquiries of management and clerical personnel.
Required:
List at least five, but no more than eight, sources of audit evidence that could be accumulated in the search for unrecorded liabilities. (Do not write procedures or reasons for using the sources.)

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Definitions:

Adulthood

A life stage characterized by full physical development and maturity, typically involving increased responsibilities and independence.

Preterm Births

Births that occur before the 37th week of pregnancy, often associated with increased risks for health problems in infants.

Genetic Abnormalities

Conditions caused by anomalies in chromosomes or genes, leading to various disorders or syndromes.

Mother

A female parent or guardian who provides care, support, and nurturance to her offspring.