How to obtain Audit Evidence

Audit evidence to draw reasonable conclusions on which to base the auditor’s opinion is obtained by performing:

a. Risk assessment procedures; and
b. Further audit procedures, which comprise:

i. Tests of controls, when required by the ISAs or when the auditor has chosen to do so; and
ii. Substantive procedures, including tests of details and substantive analytical procedures.

  • Inspection
  • Observation
  • External Confirmation
  • Re-calculation
  • Re-performance
  • Analytical Procedures
  • Inquiry



How to obtain Audit Evidence

Relevance and Reliability of Evidence

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