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Audit Evidence

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Audit Evidence - definition(s)

Audit Evidence - Audit evidence includes records, factual statements, and other verifiable information that is related to the audit criteria being used. Audit criteria include policies, procedures, and requirements. Audit evidence can be either qualitative or quantitative. Objective evidence is data that shows or proves that something exists or is true.

[Category=Quality ]

Source: Praxium Research Group Ltd, 07 March 2011 08:49:54, External 




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