IMPROVING OF GATHERING AUDIT EVIDENCE IN INTERNAL AUDIT
Keywords:
Internal audit, audit evidence, audit procedures, audit risk, materiality, audit sampling.Abstract
In this article describes the methods of gathering evidence in the internal audit process and their description. Also, proposals and recommendations for assessing the reliability of audit evidence in the use of the work of the internal audit service in the audit were developed. In particular, a strategy for the use of audit procedures in improving the collection of audit evidence in internal audit has been prepared.
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