Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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secondary evidence was tendered and admitted. An objection was taken to its admission; Held: That such evidence was properly admitted and that the provision in the relevant statute “that no statement made by any person in answer to any question put by the Commission shall‚ except in cases of indictment for perjury committed in such answers‚ be admissible in evidence in any proceedings‚ civil or criminal” was not applicable‚ and did not prevent the admissibility of such evidence. In the
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Southside High School Facilitator: Henrietta Jones 2.05 Can This Evidence Be Individualized? Evidence 1: A piece of torn clothing was found at a crime scene. A torn t-shirt was found in one of the suspect’s car. 1. Can the torn clothing from the crime scene be individualized to the t-shirt found in the car? Why or why not? Yes. Because it could be individual evidence small glass fragments large glass fragment Evidence 2: Small pieces of glass were found in a suspect’s shirt pocket
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his ‘wearing gloves’ suggest? When Mrs. Salmon saw Adams‚ he was at the steps of Mrs. Parker’s house and he was wearing gloves and had a hammer in his hands. Wearing gloves suggests that he had committed the crime and did not want to leave any evidence in the form of finger prints behind‚ that might put him into trouble. 2. What is the role of the ‘hammer’ in the trial? The hammer plays a vital role in the murder of Mrs. Parker as her skull was battered to pieces which was possible only
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Module 3 Text Questions Review Questions 1. What are the four types of evidence in a criminal investigation? 1. Physical Evidence 2. Demonstrative Evidence 3. Documentary Evidence 4. Testimony 2. What are individual characteristics? Give an example of an individual characteristic? -Individual Characteristics is evidence that have special characteristics that make it possible to trace the evidence back to a specific person‚ place or item. Some examples are fingerprints‚ body fluids‚ tread from shoes
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quality and quantity of audit evidence to be obtained when auditing financial statements and the procedures for obtaining that audit evidence. Audit Evidence (AE) "Audit evidence" means the information obtained by the auditor which includes source documents and accounting records underlying the financial statements and corroborating1 information from other sources. The auditor should obtain sufficient appropriate audit evidence to be able to draw reasonable
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Criminal evidence is any exhibit or testimony regarding a crime. It can take many forms‚ and is typically used to establish that a crime has been committed and identify blame or fault in a criminal case. What constitutes acceptable criminal evidence varies somewhat between legal systems‚ although ideally‚ evidence provides reasonably reliable information that gives a more complete picture of a crime The outcome of many criminal law cases will depend upon the strength and admissibility of evidence -- including
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AUDIT EVIDENCE Audit Evidence Definition : All the information used by the auditor in arriving at the conclusions on which the audit opinion is based. This includes the information contained in the account records underlying the financial statements and other information. Additionally‚ audit evidence should be persuasive‚ rather than convincing. There are different levels of reliability of audit evidence‚ some providing more evidence than others. There are nine types of audit evidence :
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but the defendants apparently did not have it. 2. From what you know of this case‚ do you think the jury arrived at the correct decision? If not‚ why not? If so‚ why? I do not think it was a correct decision‚ the jury should have required more evidences from the accused‚ like records from the human resources department evidencing reasons for getting her fired‚ warnings‚ memorandums and record of poor performance‚ also they needed to see the procedure when cases like this happen into the company
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asserts that the “State has not produced one iota of medical evidence that the crime Tom Robinson is charged with ever took place.” Next he states that the State is relying on the testimonies of two witnesses whose statements may be subject to question based on the “truthfulness” of their statements. Finch invites the jury to look beyond what is actually stated and consider the implied premises. He indicates there is “circumstantial evidence” that concludes Mayella Ewell was “beaten savagely by someone
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