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
Recommended