Auditing revenue recognition internal inspection aid

In reviewing an engagement, the individual performing the inspection (“the reviewer”) seeks to determine if the auditor who performed the engagement (“the auditor”) has obtained sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and support the auditor’s opinion.

In accordance with AU-C section 540.06, the auditor’s objective is to determine whether sufficient appropriate audit evidence has been obtained to determine that, in the context of the applicable