More reliable evidence
Evidence is generally more reliable when it comes from an independent external source, is obtained directly by the auditor, or exists in documentary form.
AUD evidence
Audit evidence explained for CPA AUD candidates.
Audit evidence questions ask whether evidence is sufficient and appropriate. Sufficiency is quantity; appropriateness is quality, including relevance and reliability.
Inquiry is useful but limited
Inquiry can help the auditor understand issues, but important assertions usually need corroboration from other procedures.
Confirmations
Confirmations can provide strong external evidence when the auditor controls the process and receives responses directly.
Inspection, observation, recalculation, reperformance
Inspection examines records or assets. Observation watches a process. Recalculation checks math. Reperformance independently executes a control or procedure.
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