Regarding audit evidences, comparisons are classified: a- documentary evidence b- Physical evidence c- Analytical evidence d- Testimonial evidence

c- Analytical evidence>>>>>>>>>>>>>>>>>>>>>>>>

It is (c) the correct answer =========

Comparisons means in audit term, comparing items/values evidence in shape of facts and figures. it can be documentary evidence or analytical evidence or physical evidence or testimonial evidence or all.

Example is comparing stock value (last year closing) with current year is documentary because stock value compared with last &  current year. from balance sheet or record.How much stock is fluctuate comparing last with current is analytical because auditor goes for further analysis. physical count of stock and found deviation in,is physical audit evidence. Testing all the evidence  it is called testimonial evidence but not in all the cases like in the case of accounts receive able verifications.

Types of audit evidence:1) physical examination: It means the count or measurement or limited and is considered one of the most powerful types of evidence because of its high degree of dependence and the actual examination of tangible assets Kalnkadih, inventory and other documents such as checks, securities, bills of exchange, but the documentary examination of these documents differs from the documentary examination of other documents, such as invoices and checks canceled......

1) approvals: the answer from a third party provides the auditor about balances or statement balances or other information is usually written on a customer-specific request of the client leaves   And approvals vary between:    Confirmations: vary between ConfirmationsPositive Authentication: It is in a weak internal control system case or have a balance of relative importance, and requires this kind of reply to ratify either male or balance which did not mentionNegative Authentication: asking it from the outside party to respond to ratify if the balance does not match any in the negative situation and uses this type in the case of a strong control system or balances are not relative importance

 

Documentation and screening the documentary: The audit is from the bottom to the top of any of the original document to the financial statements in order to achieve the goal of completion or vice versa so as to achieve the goal of occurrenceNote: This is done or given any way check observation of the various measures implemented by the staff and verifies their understanding of the procedures and their application as contained within the specified proceduresInquiries: whether from management or employees shall be written or oral questions and inquiries about the systems and how they work or procedures and the application or the responsibilities and powers and the subsequent eventsReboot: This recalculates some operations Kalm_khassat or verify the application of certain regulatory procedures

    ) Recalculation: The in some calculations and verify the accuracy of calculations8) analytical review: It is the process of checking the information in the accounts and records of the facility and compared with an internal or external data, and these actions are analyzed relationships between financial and non-financial statement items to determine the extent of heterogeneity, including the presence of any non-logical relationships or unexpectedThe analytical procedures at all stages of the audit and the auditor used for orientation towards evidence or weaknesses to focus on and access to the result of the audit process Usually the auditor's opinion as to whether:A. that the accounts prepared in accordance with generally accepted accounting principles on a regular basis, taking into account the principle of consistencyB. that the information published and its attachments are compatible with the auditor Company InformationC. The presentation and disclosure in the financial statements according to the requirements of the lawInformation and findings of the auditor her being able to express an opinionThe checker comparisons between accounts and accounts in general are single and available information on the company level Nksha or company-wide with industry and this requires rehabilitation and efficiency of the auditor and all this provides the auditor with the conditions for expressing an opinion on this company and circumstances......