List each of the five types of audit tests and list at least two types of evidence that may be obtained from each type of test.

List each of the five types of audit tests and list at least two types of evidence that may be obtained from each type of test.


Answer:

Procedures to obtain an understanding of internal control - documentation, observation, inquiries of the client, and re-performance.
Tests of controls - documentation, observation, inquiries of the client, and re-performance.
Substantive tests of transactions - documentation, inquiries of the client, and reperformance.
Analytical procedures - inquiries of the client and analytical procedures.
Tests of details of balances - physical examination, confirmation, documentation, inquires of the client, and reperformance.

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