Audit evidence
During the audit at WLA, you were provided with the following audit evidence for trade
debtors:
Printed bank statements received by WLAs Financial Manager to determine
amounts received from the trade debtor during the subsequent payment testing.
You sent a debtors circulation with permission from WLA to a sample of debtors
to confirm their trade debtors balance as at the end of the year.
HAUDJulDecFATAV
A sample of debtors was selected, and WLAs Financial Manager provided the
outstanding sales tax invoices for the debtors.
REQUIRED:
Analyse the working paper and discuss the weaknesses in audit documentation
per ISA
marks
Describe the correct audit procedures that you will perform in the legal claim
working paper.
marks
Discuss the auditor's key considerations for auditing the outsourced payroll
services.
marks
Identify and explain from the audit evidence obtained for the trade debtors if the
supporting documents are reliable. Provide reasons as to why or why not.
marks
