Vouching and tracing

  • Creator
    Topic
  • #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 🙂
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    Replies
  • #2206297
    fsugirl2005
    Participant

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

    REG - 78
    FAR - 79
    AUD - 76
    BEC - 75

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

    AUD - 10/21/16 (75----07/2010 expired)
    FAR - 10/28/16
    BEC - 11/2016
    REG - 01/2017

    Using Gleim CPA Review, Ninja Audio, Ninja Book

    #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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