SA 505:-External Confirmations(Effective 01/04/2010)
Audit evidence obtained as a direct written response to the auditor from a third party (the confirming party), in paper form, or by electronic or other medium.
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SA 501:- Audit Evidence Specific Considerations for Selected Items (Effective 01/04/2010)
SA 501 deals with the objective of the auditor is to obtain sufficient appropriate audit evidence regarding