THE PROCEDURE FOR GATHERING EVIDENCE IN CONDUCTING A PERIOD COST AUDIT
Keywords:
audit, audit evidence, period costs, materiality, audit risk
Abstract
This article describes the process of gathering evidence in a period cost audit. As a result of the research, recommendations were developed to improve the evidence collection process.
References
1. ISA 500 “Audit evidence”. www.ifac.org.
2. Stefan Zuca. Audit evidence – necessity to qualify a pertinent opinion.//Procedia Economics and Finance 20 ( 2015 ) 700 – 704.
3. Chnar Abdullah Rashid. The Importance of Audit Procedure in Collecting Audit Evidence. //International Journal of Social Sciences & Educational Studies, October 2017, Vol.4, No.2.
4. Akram Niktaba, Azim Aslani. The effect of audit evidence on the auditor's report. // International Journal of Accounting Research Vol. 2, No. 6, 2015.
2. Stefan Zuca. Audit evidence – necessity to qualify a pertinent opinion.//Procedia Economics and Finance 20 ( 2015 ) 700 – 704.
3. Chnar Abdullah Rashid. The Importance of Audit Procedure in Collecting Audit Evidence. //International Journal of Social Sciences & Educational Studies, October 2017, Vol.4, No.2.
4. Akram Niktaba, Azim Aslani. The effect of audit evidence on the auditor's report. // International Journal of Accounting Research Vol. 2, No. 6, 2015.
Published
2023-10-09
How to Cite
M.Nizekeev, & O.Nizomov. (2023). THE PROCEDURE FOR GATHERING EVIDENCE IN CONDUCTING A PERIOD COST AUDIT. International Journal on Economics, Finance and Sustainable Development, 5(10), 37-40. https://doi.org/10.31149/ijefsd.v5i10.4856
2.png)
