University of South Africa AUE 3702| Substantive Procedures and Finalizing an Audit Semester 1 & 2

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University of South Africa AUE 3702| Substantive Procedures and Finalizing an Audit Semester 1 & 2ORIENTATION AND LEARNING APPROACH iv TOPIC 1: Audit evidence 1 LEARNING UNIT 1.1: The theory of audit evidence (ISA 500) 2 LEARNING UNIT 1.2: Relying on information produced by a 7 management’s expert (ISA 500) LEARNING UNIT 1.3: Using the work of an auditor’s expert (ISA 620) 10 LEARNING UNIT 1.4: Using the work of internal auditors (ISA 610) 13 LEARNING UNIT 1.5: Initial engagements: opening b...

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University of South Africa AUE 3702| Substantive Procedures and Finalizing an Audit Semester 1 & 2 • University of South Africa AUE 3702| Substantive Procedures and Finalizing an Audit Semester 1 & 2