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Audit Evidence

Audit Evidence

Audit Evidence is a records, statements of fact, or other information, observations and tests that are relevant to the audit criteria and are verifiable.


NOTE: Audit evidence may be qualitative or quantitative.

    Disclaimer

    In preparing this definition, we have drawn from various sources including Legislation, Codes, Standards and industry information, research and knowledge.  Like the english language, these definitions may subtly change from time to time. As such these definitions are provided solely on the basis that users will be responsible for making their own assessment of the definition and and are advised to verify all relevant representations, statements and information.