There Are Seven Types of Audit Evidence: Physical Examination, Confirmation

question 8

Essay

There are seven types of audit evidence: physical examination, confirmation, documentation, observation, inquiries of the client, reperformance, and analytical procedures. For each of the following types of audit tests, indicate the type(s) of evidence that can be obtained through the test: (1) tests of controls, (2) substantive tests of transactions, (3) analytical procedures, and (4) tests of details of balances.

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Definitions:

Driving Skill

The set of abilities required to operate a vehicle safely and efficiently, encompassing knowledge of traffic laws, motor functions, and situational awareness.

Treisman's Feature Integration Theory

A psychological theory proposing that object perception occurs in a sequential process: initial features are analyzed and then combined to form a coherent object.

Experimental Conditions

The controlled settings and variables used in an experiment to test hypotheses and observe outcomes.

Filter Theory

A theory in psychology proposing that information is screened or filtered before further processing for attention or action.