Audit Evidence

v  Physical Evidence
      ·   Physical examination
      ·   Observation

v  Third-Party Representations
     ·   Confirmation

v  Documentary Evidence
     ·   Tracing
     ·   Vouching
     ·   Inspection
     ·   Reconciliation

v   Computations
     ·   Re-performance

v  Data Interrelationships
    ·  Analytical procedures

v  Client Representations
     ·   Inquiry

v  Accounting Records
     ·  Comparison