Before the two accounts, inventory and warehousing and cash cycles can be audited, the auditor in charge of the Apollo Shoes account must first prepare the overall audit plan and audit program for Apollo Shoes, Inc. the audit plan and program significantly affects the types and extent of further audit procedures to be used by the auditor in determining whether the financial statements are fairly stated in accordance with the US generally accepted accounting principles. These further audit procedures include test of controls, substantive tests of transactions and analytical procedures with the evidence collected from these procedures forming part of the auditor’s sufficient and appropriate evidence to support his audit opinion and report in accordance with the US generally accepted auditing standards.Category: Business, General Business
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