Vouching and tracing

This topic contains 3 replies, has 3 voices, and was last updated by  Jimmy Dugan 6 months, 1 week ago.

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  • #2205838

    murano
    Participant

    So I was searching AU-C for these two audit procedures becker metioned in the AUD text book, but I found nothing. I also looked at the exam blueprint and it also doesn't mention them. Are they still tested?

    AUD - NINJA in Training
    BEC - NINJA in Training
    FAR - 95
    REG - 99
    Hi 🙂
    #2206297

    fsugirl2005
    Participant

    Vouching and tracing falls under the category of substantive testing, so yes it is heavily tested.

    REG - 42(8/2010)--60(9/8/18)---73
    FAR -  75(7/2010 - Expired)---73,74
    AUD---2/2/19---74,70
    BEC - ?

    I have been on this journey off and on for almost 10 years. I think it's about time that I wrap this up.

    #2206573

    murano
    Participant

    Thank you Fsugirl. I'm just wondering since they are still tested, why the Statement of Auditing Standards does not mention them at all? It's so weird.

    AUD - NINJA in Training
    BEC - NINJA in Training
    FAR - 95
    REG - 99
    Hi 🙂
    #2207920

    Jimmy Dugan
    Participant

    I should know this I suppose, but does SAS say anything about any specific methods of obtaining evidence?

    AUD - 95
    BEC - 87
    FAR - 84
    REG - 90
    You're killing me Smalls

     

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