Audit evidence means all the accounting evidence that the auditor can collect that supports his technical opinion about the validity of the financial statements. As stated in the third standard of field work standards, which are generally accepted, a sufficient amount of evidence and proof must be obtained by examining documents, notes, inquiries, and approvals as a sound basis for expressing an opinion. In the financial statements.

In light of your study of international auditing standards, write a short research paper and discuss the following points:

$1)$ The International Auditing Standard, which discusses audit evidence

$2)$ Explain the types of audit evidence.

$3)$ Explain the concept of endorsements and the difference between positive and negative endorsements, with an applied example.