Variations in Evidence Mix

Audit 1 E E S E SAudit 2 M M M E MAudit 3 M N E M EAudit 4 M M E E E

Procedures to Obtain an

understanding of Internal control

Tests of Controls

Subtantive Tests of

Transactions

Analytical Procedures

Tests of Details of Balances

Amount of Testing: Extensive, Medium, Small, None