About this document
ISA 500: Reliability of Audit Evidence by Abu Hurriarah is a document available to read on EtoBox.
This document summarizes International Standard on Auditing (ISA) 500 regarding audit evidence. It discusses the concept of audit evidence, including that it comprises all information used by the auditor to draw conclusions for the audit opinion. It notes audit evidence should be both sufficient and appropriate. The reliability of evidence is influenced by its source and nature. Auditors obtain evidence to evaluate assertions made in the financial statements.
- Author
- Abu Hurriarah
- Language
- EN