Required information Types of Audit Evidence Read the overview below and complete the activities that follow 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. CONCEPT REVIEW: 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 1.1 Representation letters are dated as of the date of the 2. Inventory can be observed as it is by client personnel. may be involved in some testing of calculations. 4.1 Analytical procedures are the primary way to test data 5. The primary source of evidence about pending litigation is the attomey