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KTP & Company PLT (AF1308)(LLP0002159-LCA)
What are the types of
audit evidence for
auditor to do audit?
AskKtpAud
AskThkAcc
31/03/2022
KTP & Company PLT (AF1308)(LLP0002159-LCA)
What do auditors do?
To examine and form an opinion as to
whether the financial statements have been
drawn up in accordance with the financial
reporting standards of Malaysia and the
Companies Act 2016
AskKtpAud
AskThkAcc
31/03/2022
KTP & Company PLT (AF1308)(LLP0002159-LCA)
How auditor do audit ?
To form the opinion, the auditor gathers
appropriate and sufficient audit evidence and
observes, tests, compares and confirms until
gaining reasonable assurance
AskKtpAud
AskThkAcc
31/03/2022
KTP & Company PLT (AF1308)(LLP0002159-LCA)
What is audit evidence
Audit evidence is evidence obtained by
auditors during a financial audit and recorded
in the audit working papers.
AskKtpAud
AskThkAcc
31/03/2022
KTP & Company PLT (AF1308)(LLP0002159-LCA)
What are the four standards of
audit evidence?
Nature
Appropriateness
Sufficiency
Evaluation
AskKtpAud
AskThkAcc
31/03/2022

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What are the types of audit evidence for auditor to do audit ?

  • 1. KTP & Company PLT (AF1308)(LLP0002159-LCA) What are the types of audit evidence for auditor to do audit? AskKtpAud AskThkAcc 31/03/2022
  • 2. KTP & Company PLT (AF1308)(LLP0002159-LCA) What do auditors do? To examine and form an opinion as to whether the financial statements have been drawn up in accordance with the financial reporting standards of Malaysia and the Companies Act 2016 AskKtpAud AskThkAcc 31/03/2022
  • 3. KTP & Company PLT (AF1308)(LLP0002159-LCA) How auditor do audit ? To form the opinion, the auditor gathers appropriate and sufficient audit evidence and observes, tests, compares and confirms until gaining reasonable assurance AskKtpAud AskThkAcc 31/03/2022
  • 4. KTP & Company PLT (AF1308)(LLP0002159-LCA) What is audit evidence Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. AskKtpAud AskThkAcc 31/03/2022
  • 5. KTP & Company PLT (AF1308)(LLP0002159-LCA) What are the four standards of audit evidence? Nature Appropriateness Sufficiency Evaluation AskKtpAud AskThkAcc 31/03/2022

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