Required information Types of Audit Evidence Auditors must gather a combination of many types of audit evidence to best reduce their audit risk. There are seven major types of audit evidence: 1) accounting information system, 2) documentary evidence, 3) third-party representation, 4) physical evidence, 5) computations, 6) data interrelationships, and 7) client representations. Audit evidence is any information that corroborates or refutes the auditors' premise that the financial statements present fairly the client's financial position and operating results. Match each definition or example with its correct type of audit evidence. Variety of records in support of the company's business and accounting information system Methods and records to process, summarize, and report the company's transactions Comparison between the relationships among financial or nonfinancial data Representations or evidence from outside parties Written documentation and representation from clients Computations made independently to prove arithmetical accuracy of client records Tangible asset from examination Accounting Information Systems Documentary Evidence Third Party Representations Physical Data Client Evidence Computations Interrelationships Representations