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? The tradition audit without technology
 
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Topic: Technology
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Date added: July 30, 2002
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For example, auditor can see the when transaction happens, and the quantity of inventory shipped, and amount account receivable or cash entity receives in this transaction clearly and directly. ? Completeness: all relevant terms of a transaction usually included in one same document. All transactions and accounts that should be presented in the financial statements are included...
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All transactions and accounts that should be presented in the financial statements are included. For example, management asserts that inventory represents all item on hand at the balance sheet date. ? Format: integral part of document. The long time development of this industry has built standards already, the document includes all evidence needed by auditors, such as existence, occurrence, completeness, ownership, valuation, measurement, and statement presentation...
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