approachees to obtain evidence:

inspection

observation

external confirmation

recalculation

re performation

analytical procedures

enquiries

charateristics of the evidence

1. quality & quantity

2. relevant & reliable

substantive procedures and obtain

sample analytical procedure as substantive procedures

review of accounting estimates

test control

SFP  statement of financial position 

SPL statemnt of performance laition 

quality of audit evidence:

reliable=useful

sufficent =enough

reliable=trustworth

produced by suditor>3nd party>client produced      

format: original copies>copy of email >oral

completement 

occurance  transaction happened 

accuracy, valuable and allocation 

classification

right and obligation

existance 

cut-off   in period

analytical procedures  using movements and ratios to identify unexpected relationship and errors in the financial statemtn 

tolerate  容许的

stratification  战略性的

haphazard  随意的，偶然的