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Similarly, in order for the auditor's opinion to be considered trustworthy it must be based upon more than simple judgement and gut feeling. They must consider evidence gathered by both the defence and the prosecution and then, based upon the evidence presented, reach a conclusion. Imagine a court case where someone has been accused of theft: a jury could not simply say someone is or is not guilty based upon their appearance.

Discuss the extent to which external auditors are able to rely on the work of internal audit.

Discuss the extent to which auditors are able to rely on the work of experts and.

Explain the use of computer-assisted audit techniques.

Discuss and provide relevant examples of, the application of the basic principles of statistical sampling and other selective testing procedures.

Define audit sampling and explain the need for sampling.

Explain the need to modify the audit strategy and audit plan following the results of tests of control.

Explain why an auditor needs to obtain an understanding of internal control.

Explain the purpose of substantive procedures.

Discuss the quality and quantity of audit evidence.

When you have completed this chapter you will be able to:

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