example of documentary evidence

The professional standards consider calculating depreciation expense a "routine" transactionThe most reliable form of documentary evidence generally is considered to be documents created by the clientA vendor's invoice is an example of documentary evidence created by a third party and held by the clientIn performing analytical procedures, the auditors may use dollar amounts, physical quantities, or percentagesThe primary purpose of a letter of representations is to obtain additional evidence about specific accountsThe auditors should propose an adjusting journal entry for all material related-party transactionsWhen the risk of material misstatement for an account is high, the auditors may perform additional substantive procedures to restrict detection risk to a lower levelWorking papers of continuing audit interest usually are filed with the administrative working papersThe use of lead schedules is designed to increase the detail of the working trial balanceAdjusting journal entries are ordinarily recorded by the client, while reclassifying journal entries need not be recordedTo be effective, analytical procedures performed near the end of the audit should be performed byA manager or partner who has a comprehensive knowledge of the client's business and industryFinancial statement assertions are established for classes of transactionsAssertions that have a meaningful bearing on whether an account balance, transaction class or disclosure is fairly stated are referred to asWhich of the following is not an assertion relating to classes of transactionsWhich of the following is required documentation in an auditWhich of the following is not considered to be an analytical procedureComparisons of financial statement amounts with source documentsAn auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim date rather than as of the balance sheet date.
She told me that I was the first person to ever do that. 901; Conn. Code Evid., § 9-1. Some examples of documentary evidence exhibits include: • Medical bills as proof of damages in a personal injury case • Threatening emails sent to a victim in a protection order case • Bank statements in a tax evasion case The following are the different types of documentary evidence − Documents that originated outside the organization but have been held by the client; for example, fixed deposit certificate is an evidence of deposit in bank. In addition, recordings of events, letters, and other communications can be used as evidence of this kind in a @NathanG- Reading the fine print can definitely make a huge difference. Sometimes authentication can be relatively easy; a lawyer might ask someone on the stand “did you write this letter,” for instance. NB: Your feedback is anonymous! Sales figures, etc.

The most important phase of performing these procedures is theInvestigation of significant variations and unusual relationshipsThe auditors must obtain written client representations that normally should be signed byThe chief executive officer and the chief financial officerWhich of the following ultimately determines the specific audit procedures necessary to provide independent auditors with a reasonable basis for the expression of an opinionFailure to detect material dollar errors in the financial statements is a risk which the auditors primarily mitigate byAn independent auditor finds that the Simmer Corporation occupies office space, at no charge, in an office building owned by a shareholder. Documentary evidence differs considerably from the evidence of witnesses and is dealt with under special … For example, a photograph or film would be classified as this type of evidence. Sure, it won’t have your handwriting, but by typing your name in the web page box you are effectively creating a digital signature. By signing up for this email, you are agreeing to news, offers, and information from Encyclopaedia Britannica.Be on the lookout for your Britannica newsletter to get trusted stories delivered right to your inbox. If you don’t understand it – and no one will explain it adequately – walk away. The hearing serves several purposes: it more fully informs the court of the legal and factual contentions of the parties; it narrows the issues that may have been raised by the original pleadings; and it is the… A piece of evidence is not documentary evidence if it is presented for some purpose other than the examination of the contents of the document. People must present original copies of documents unless there is a strong reason to do otherwise, in accordance with the There are a wide range of reasons why people might wish to introduce documentary evidence for the examination of the judge and jury. Other articles where Documentary evidence is discussed: evidence: Documentary evidence: Documentary evidence is in many respects considered better than the evidence furnished by witnesses, about which there has always been a certain amount of suspicion.

This is called authentication.
For example, if a blood-spattered letter is introduced solely to show that the defendant stabbed the author of the letter from behind as it was being written, then the evidence is physical evidence, not documentary evidence. I would bet that at least half of the transactions that are made would never happen if people actually read the fine print.

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