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The Four Types of Audit Categories

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MS Word file containing definitioms of the four types of audit classifications: (1) directly from outsiders, (2) ndirectly from outsiders, (3) internal but validated externally, and (4) entirely internal.

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This file contains a formatted MS Word file containing definitions of the four types of audit classifications: (1) directly from outsiders, (2) ndirectly from outsiders, (3) internal but validated externally, and (4) entirely internal.

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For your convenience, I have attached a formatted MS Excel spreadsheet which contains the text below, as well as the reference source for the material.

According to the AICPA, these presumptions are "basic common sense" (Rittenberg, 2005, p. 258)

Independent third-party evidence obtained directly from ...

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