SA 501
Specific considerations for particular items of evidence, most notably attendance at physical inventory counting and inquiry regarding litigation and claims.
Related terms
- SA 330
The auditor's responses to assessed risks — linking the procedures actually performed back to the risks identified under SA 315.
- SA 500
The general Standard on audit evidence — what makes evidence sufficient and appropriate.
- SA 505
Governs external confirmations — direct requests to a third party (a bank, a customer, a lender) to confirm information used as audit evidence.
- SA 520
Analytical procedures — evaluating financial information through plausible relationships among data, both financial and non-financial.
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