GuestAudit Evidence
Source: Clackr sample text
An auditor forms an opinion on the basis of evidence that is both sufficient and appropriate. Evidence obtained directly by the auditor is more reliable than evidence obtained by inquiry alone, and documents are stronger than spoken words.
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About Audit
Auditing ideas every student meets early: what makes evidence sufficient and appropriate, why an auditor keeps professional scepticism, and how materiality guides planning under SA 320.