Bukti Audit

Untuk "Something that is intended to prove or to provide support for some belief"

Standard " Auditor should collect, analyze, intepret and document information (i.e evidence) to support audit results.

Bahwa

a. Auditor harus mengumpulkan informasi yang menyangkut obyek audit dan scopr of work
b. Bukti audit harus sufisien, kompeten, relevab, dan berguna untuk mencukup a sound basis for audits findings dan recommendation.
c. prosedur mengumpulkan dan menganalisa bukti harus mendeterminasi keseluruhan dan harus fleksibel.
d. Pengumpulan, analisa, intepretasi dan dokumentasi dari bukti tersebut harus di supervised.
e. Kerta kerja bukti dokumentasi harus disiapkan dan di review.

Bukti haruslah :

A. SUFFISIEN : Faktual, adequate, dan convicing
B. COMPETENT : Reliable , and the best attainable through the use of appropriate audit techniues.
C, RELEVANT  : Support audit findings and recommendations.
D. USEFUL : helps the organization meet the goals.

Klasifikasi

- Source of Evidence
- Audit Procedure
- Persuasiveness
- Legal Rules.

Source of Evidence
- Internal i.e : Time cards for employees
- Internal -External : checks written by auditee
- Eksternal- Internal = Inboice for purchased materials
- Eksternal = Bank statement