(SSAA128/25) Surgent’s Evaluating Sufficiency and Appropriateness of Audit Evidence
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of...
Credit Hours: 2