Procedures in Collecting Forensic Evidence - Essay Example

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Summary

Analytical procedures which include comparisons of the financial information with the industry average, past performance of the company, budgeted information, as well as competitor’s information (International Federation of Accountants (IFAC), 2009).
Observation is also a…

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Procedures in Collecting Forensic Evidence

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Subject: Finance & Accounting
Type: Essay
Level: Masters
Pages: 3 (750 words)
Downloads: 2
Author: vicenta84

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The auditor would first check the design of the system and if he is satisfied with the design then he goes on checking the operation of the internal control system. The auditor must make inquiry of the management of the reasons for which the pervious auditor withdraws from the assignment. Management should be inquired as to the facts of not allowing the current auditor contacting the previous auditor. There are certain chances of irregularity in the financial statement or the withdrawal of the auditor may also indicate fraud.

The auditor use both statistical techniques and non-statistical technique to select sample from any given population. When using the non-statistical sampling auditor uses his professional judgment to select the sample. The purpose of this type of sampling is to achieve satisfactory basis for the auditor to draw conclusion about the population. It is essential for the auditor to select a sample that represents population to avoid bias. The most common methods of sample selection are described below; In this type of sampling population is divided by a sample size to obtain s sampling interval.

For example the auditor may select every 25th item from the population. The auditor should be careful if the population units are not structured in that way that the sample population represents a particular pattern (Pickett, 2006). This is the sampling technique in which the auditor selects a sample without following any structured techniques. With the use of this sampling the auditor avoid any biased selection, but it has no basis to justify the reason for which any particular item was selected.

This sampling method is not appropriate when statistical sampling is used. In this method the auditor selects samples of contiguous items from the population. This type of sampling is not normally used in audit because the population is structured. It is only effective in

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