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People also ask
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What is the most reliable type of audit evidence?
Audit evidence obtained directly by the auditor (for example, observation of the application of a control) is more reliable than audit evidence obtained indirectly or by inference (for example, inquiry about the application of a control).
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How to do a data audit in Excel?
Click the FORMULAS tab on the Ribbon. Click the arrow next to Error Checking in the Formula Auditing group. In the drop-down list, you will find that Circular References is deactivated, indicating that your worksheet has no circular references. Select Trace Error from the drop-down list.
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Which audit procedure provides the highest quality of audit evidence?
For audit evidence to be reliable, you have to consider the nature and source of the evidence. There are a number of ways for an audit team to obtain evidence. The visual below illustrate the hierarchy of evidence, with direct and personal knowledge being the highest reliability and oral evidence being the lowest.
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Can you do an audit trail on Excel?
Using Excel, you can analyze data from a downloaded Learn365 audit trail file. The data is initially produced in JSON format but viewing it in Excel presents it in an easy-to-read format. The audit trail feature enables you to identify which user completed a specific process on a specific date.
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Can Excel be used for auditing?
Microsoft Excel is one of the foremost applications for an accountant or financial auditor. Becoming pro in excel for accountants is not an easy task. It takes time and effort.
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Which of the following auditing procedures would provide the best audit evidence in testing the existence of the accounts receivable balance?
Which of the following auditing procedures would provide the best audit evidence in testing the existence of the accounts receivabie balance? Obtaining confirmation of recelvables directly from customers.
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Which of the following audit testing methods is most effective as an audit test and gives the best audit evidence?
Reperformance is most effective as an audit test and gives the best audit evidence.
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Which of the following audit testing methods give the least audit evidence?
Inquiry is the most efficient audit test but it also gives the least audit evidence. Hence, inquiry should always be used in combination with any one of the other audit testing methods. Inquiry alone is not sufficient.
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