Auditing standards require the auditor to gather sufficient appropriate evidence to ensure that the auditor has a

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Auditing standards require the auditor to gather sufficient appropriate evidence to ensure that the auditor has a reasonable basis for an opinion regarding the financial statements. What are the characteristics of
(a) Sufficient audit evidence
(b) Appropriate audit evidence?
How are sufficiency and appropriateness related?

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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