[murano]

So I was searching AU-C for these two audit procedures becker metioned in the AUD text book, but I found nothing. I also looked at the exam blueprint and it also doesn’t mention them. Are they still tested?

[fsugirl2005]

Vouching and tracing falls under the category of substantive testing, so yes it is heavily tested.

AUD - 10/21/16 (75----07/2010 expired)
FAR - 10/28/16
BEC - 11/2016
REG - 01/2017

Using Gleim CPA Review, Ninja Audio, Ninja Book

[murano]

Thank you Fsugirl. I'm just wondering since they are still tested, why the Statement of Auditing Standards does not mention them at all? It's so weird.

[Jimmy Dugan]

I should know this I suppose, but does SAS say anything about any specific methods of obtaining evidence?

[Author]

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