Audit evidence is typically persuasive rather than conclusive because of the way that it is collected and the results that it gives. Rather than be absolute, auditors prefer to be reasonable in their assurance. This means that they will collect evidence from a number of different sources to support the same assertion. In comparison to … Read more

The Audit Evidence is one of the International Standards on Auditing. It expects that the auditor is to obtain audit evidence from an appropriate mix of control systems and substantive tests of transactions and other balances. The strength is that it requests the auditor to obtain sufficient and appropriate audit evidence in order to draw … Read more

The Audit Evidence is one of the International Standards on Auditing. It expects that the auditor is to obtain audit evidence from an appropriate mix of control systems and substantive tests of transactions and other balances. The strength is that it requests the auditor to obtain sufficient and appropriate audit evidence in order to draw … Read more