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Audit Evidence Simulation

An interactive tool to understand the link between audit procedures and financial statement assertions.

Interactive Explorer

Click on a procedure or an assertion to see its definition and relationships.

1. Select an Audit Procedure

Details

Select an item from the left or right column to see details here.

2. See Related Assertions

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Knowledge Check

Test your understanding with these scenarios.

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Quick Reference Matrix

A summary of which procedures support each financial statement assertion.

Assertion	Common Audit Procedures

This simulation is for educational purposes, based on standard auditing principles.

Content adapted from "3.6 Procedures to Obtain Evidence."