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Audit Evidence

Wiley Practitioner's Guide to GAAS 2020, 2015
See section 9326 for interpretations of this section. Effective for audits of financial statements for periods beginning on or after December 15, 2006. Earlier application is permitted.
Jonas Hällström Fas
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Audit Evidence and Documentation

2018
Audit evidence refers to Information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information.
Felix I. Lessambo
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Audit evidence – top argument for final audit opinion [PDF]

open access: yesAnnals of Computational Economics, 2008
The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences.
Ana MORARIU   +4 more
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