Essay heading: ? The tradition audit without technology

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July 30, 2002






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The basic framework for the auditor understands of evidence and its use to support the auditor's opinion on the financial statement. In reaching an opinion on the financial statements, the evidence gathered from the audit procedure is used to determine the fairness of the financial statements and the type of audit report to be issued...
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The characters of paper audit evidence are: ? Origin: proof of origin easily established. Audit is an industry which has existed and developed for a long time in paper. The standard of this industry was built already, the proof of origin will be found very easily, the rule is there already. ? Alteration: paper evidence difficult to alter without detection...
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