Audit Evidence
| 1. Audit Evidence are records, verified statement of fact or other information relevant to the audit, which can be written and electronic information gathered by the appointed auditors during the course of performing an audit.
Notes: This includes information that permits the auditor to reach conclusions through reasoning. The information used is to meet audit objectives and this is referred to as an audit evidence.
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(Source: Business Continuity Management Institute - BCM Institute) |
