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Audit evidence should be the basis for the auditor's opinion on the truth and fairness of the client's financial statements.
www.accountingweb.co.uk
For audit evidence, it is reliable if the auditor has no other means of obtaining evidence.
en.wikipedia.org
For instance, audit evidence is more reliable when it exists in documentary form rather than subsequent oral representation of the matters.
en.wikipedia.org
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements.
en.wikipedia.org

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