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In considering whether they have obtained sufficient appropriate audit evidence, auditors consider the level of assurance being provided and the assessment of significance and risk.

Examples of auditing evidence include bank accounts, management accounts, payrolls, bank statements, invoices, and receipts. Good auditing evidence should be sufficient, reliable, provided from an appropriate source, and relevant to the audit at hand.

What Are the Types of Audit Evidence? Physical examination. ... Confirmations. ... Documentary evidence. ... Analytical procedures. ... Oral evidence. ... Accounting system. ... Re-performance. ... Observatory evidence.

The study also found that users who subscribed to Flo Premium and used it regularly were more likely to report improvements in knowledge and health in all areas they chose to use the app for and even beyond.

Evidence provided by original documents is more reliable than evidence provided by photocopies or facsimiles, or documents that have been filmed, digitized, or otherwise converted into electronic form, the reliability of which depends on the controls over the conversion and maintenance of those documents.

Both collect similar data points: Flo takes 15, and Clue gets 13. But when expecting the visit from Aunt Flo, the app is much nosier as Flo's index is significantly (1.7 times) larger than Clue's. That's because it collects more data points used to track you ? 5 as opposed to 1.

This phrase basically means that the team has gathered enough evidence to reasonably state that the financial statements are free from material misstatement. Sufficiency addresses the quantity of audit evidence while appropriate addresses the quality (relevance and reliability) of audit evidence.