Concept card Audit & Assurance

Sufficient Appropriate Audit Evidence

Quantity and quality of evidence.

Difficulty: Intermediate Learning path: Audit Evidence, ISA 500 Series

Explanation

Auditor-কে এমন পরিমাণ (sufficient) এবং মানসম্পন্ন (appropriate) evidence সংগ্রহ করতে হয় যা দিয়ে opinion-এর reasonable basis তৈরি হয়। Sufficiency পরিমাণ, appropriateness মান ও relevance নির্দেশ করে।

Example

An auditor confirms bank balances directly with banks to obtain reliable, appropriate evidence.

Sufficient Appropriate Audit Evidence

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