QUESTION 3 (15 MARKS)
The evaluating and concluding stage of the audit process is very important. At this stage all the evidence that has been gathered on the audit must be brought together so that decisions can be taken as to whether anything further needs to be done and ultimately what the appropriate audit opinion will be.
YOU ARE REQUIRED TO:
State, giving reasons which member of the audit team should conduct the evaluation of audit evidence and conclude on fair presentation.
Briefly discuss the factors which the auditor should consider when evaluating and concluding.