システム監査の実施

Audit Evidence

Sufficiency of Audit Evidence

Appropriateness of Audit Evidence

Assertions

Physical Evidence

Documentary Evidence

Audit Evidence Reliability by Source

Inquiry

Walkthrough

Vouching / Matching

Reperformance

Observation

Analytical Procedures

Inspection

Confirmation

Compliance Test

Substantive Test

Checklist Method

On-site Inspection

Audit Working Papers

Review of Working Papers

Audit Trail

Electronic Audit Evidence

Retention of Working Papers

Computer Assisted Audit Techniques

Generalized Audit Software

Test Data Method

Parallel Simulation

Embedded Audit Module

Integrated Test Facility

Snapshot Technique

Continuous Auditing

Data Analytics in Auditing

Source Code Review

Benford's Law

Audit Sampling

Statistical Sampling

Non-statistical Sampling

Sampling Risk

Attribute Sampling

Variable Sampling

Block Sampling