- *examination of a *tangible asset. Physical inspection is an important means of gathering and *evaluating *audit evidence for inventory, *property plant, and equipment, and other assets. It is a form of *substantive testing. The term is often used synonymously with *physical verification.
Auditor's dictionary. 2014.
Look at other dictionaries:
physical inspection — official inspection of a person s physical condition (Medical) … English contemporary dictionary
inspection — A careful *examination. Inspection is central to the gathering and *evaluation of *audit evidence. See also *physical inspection … Auditor's dictionary
physical verification — The *examination of a *tangible asset in order to obtain evidence of its existence and condition. The term is often used synonymously with *physical inspection. See also Verification … Auditor's dictionary
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