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tbparker tbparker
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2 years ago
The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must

▸ be well documented and cross-referenced in the audit documents.

▸ be based on sources that are external to company.

▸ provide evidence that prove or disprove an audit objective/assertion.

▸ be persuasive enough to enable the auditor to issue an audit report.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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GremGrem
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tbparker Author
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2 years ago
this is exactly what I needed
djeghri
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Yesterday
Thanks
Mkersey12
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2 hours ago
Smart ... Thanks!
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