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CA Final Audit Standards
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Module 4
Audit Evidence and Documentation
1
Obtaining Sufficient Appropriate Audit Evidence (SA 500)
Explain what constitutes sufficient appropriate audit evidence and describe various audit procedures to obtain it (e.g., inspection, observation, confirmation) as per SA 500.
2
Auditing Specific Items: Inventory & Litigation (SA 501)
Describe specific audit procedures for selected items like inventory and litigation/claims as per SA 501.
3
Audit Documentation Essentials: SA 230 & the Experienced Auditor Test
Explain the purpose, form, and content of audit documentation based on the 'experienced auditor' test as per SA 230.
4
Documenting Significant Matters and Professional Judgments
Describe the requirements for documenting significant matters and professional judgments.
5
Final Audit File: Assembly and Retention Requirements
Explain the requirements for assembly and retention of the final audit file.
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Responding to Assessed Risks
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Group Audits and Using the Work of Others