The reason an auditor evaluates is to make sure he is not accepting imagined data or incomplete data as engrams.

The auditor evaluates an entity's ability to continue as a going concern for a period not greater than one year following the date of the financial statements being audited.

The proposal would require auditors to evaluate companies' internal controls, which include systems to detect fraud and to monitor financial reporting.

At Human Resources, one auditor was evaluating programs that detect welfare fraud.

Given our ability to scrutinise the behaviour of others, we believe it is only fair that we use independent auditors to evaluate our performance.

Internal auditors may evaluate each of these activities, or focus on the overarching process used to manage risks entity-wide.

The APB believes readers will then be able to see that auditors have evaluated the treatment of uncertainties and whether or not they are satisfied.

Also, the auditor should evaluate whether management has established clear responsibilities for the help desk.

One of the law's provisions - a requirement that auditors evaluate managers' reports on their companies' internal controls - will go into effect this fall.

When internal control or compliance requirements are significant to the audit objectives, auditors should also collect and evaluate evidence relating to controls or compliance.