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Concepts covered in Evidence

Audit evidence may be defined as the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.

 

 

 

Here we are going to discuss the following points .

 

1

Meaning of audit evidences

2

Sufficiency and appropriateness of audit evidences

3

Sources of audit evidence

4

Audit procedures to obtain audit evidence

5

Types of audit evidenvce

 

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