audit evidence definition
audit evidence means any information used by an auditing organisation to support the audit findings and conclusions and to issue an audit opinion, including data collected from documents, databases or IT systems, interviews or testing performed;
audit evidence means the information obtained by the auditor in arriving at the conclusions on which the audit opinion is b ased. Audit evidence encompasses the quantity and quality (or reliability) of evidence to be obtained by auditors. It is important for auditors to obtain sufficient, appropriate and reliable audit evidence to enable them draw reasonable conclusions on which to base their audit opinion.
audit evidence means records, statements of fact or other information which:
More Definitions of audit evidence
audit evidence means records, statements of fact or other information, which are relevant to the audit criteria and verifiable. ISO 19011:2002
audit evidence means the information obtained by the auditor in arriving at the conclusions on which the audit opinion is based. Audit evidence will comprise source documents and accounting records underlying the financial statements and corroborating information from other sources. Some tax administrations also require retention of records showing changes to system programs.
audit evidence means the information obtained by the auditors in arriving at the conclusions on which the audit opinion is based. Audit evidence comprises source documents and accounting records underlying the financial statements and corroborating information from other sources.
audit evidence means the information obtained by the auditor in arriving at the
audit evidence means records, statement of facts or other information, which are relevant to the audit criteria and verifiable. Note that audit evidence can be either qualitative or quantitative;