Procurement Audit, Evidence and Report

Procurement Audit, Evidence and Report


The trainee should be able to participate in a procurement audit, extract procurement audit evidence and produce a procurement audit report

Chapter Structure

Further Reading

Arens, A. A., M. S. Elder and R. J. Beasley. (2005). Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Association of Accountancy Bodies in West Africa (ABWA). (2009). Principles of auditing (ATS study text). West Africa.

BPP. (2009). Auditing Assurance, ACCA study text (4th ed.). London: BPP Learning Media.

BR Professional Education. (2013). Auditing and assurance, CPA study text.

Nairobi: BR Professional Education.

Gray, I., Manson, S. and Crawford, L. (2015) The audit process: principles, practice and cases. Sixth edition. Andover, Hampshire: Cengage Learning. Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of auditing An Introduction to International Standards on Auditing (2nd ed.). London:

Pearson Education Limited.

INTOSAI Task Force (2016). Public Procurement Audit Practical Guide.

Professional Education. (2012). Auditing and assurance, CPA practice and revision kit. Nairobi: BR Professional Education.

Professional Education. (2013). Auditing, ATC Study Text. Nairobi: BR Professional Education.

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