Relative Persuasiveness of different kinds of evidence

Legal Rules

- Direct
- Hearsery
- Documentary
- Opinion
- Circumstantial
- Berst Evidence or Seconderay evidence considerations
- Corraborative Evidence
- Condusive Evidence

Consideration affecting the Selection of audit Evidence

- Mix Of Various Types Of Evidence
- Audit Objectives
- Risk Factor
- Cost or Benerif Consideration
- Materiality

Evaluatiing The Adequacy of Evidence

- Suffisien Evidence
criteria : is a prudence person would reach the same conclusion as the auditor

- Competent Evidence Reliable, Best Attainable
- Relevant Evidence
- Useful Evidence

Documenting Evidence

- Auditor Document the Planning, Gathering, Analysis, Interpretation, and summarization of audit evidenced in working papers.

-Contain Rationable memos that explicity describe the evaluation of evidence in formulating oferall conclusives
- Should be able to stand alone without further explanation by the internal auditor

Evidence as determinant of profesionalisme
- Specific standards 280
" Internal Auditors should exercise due profesional cave in performing internal audit"

- No Speculations - Need to confirm claims

- Supervision of audit Work