审计学(英) 件 第七章.pptVIP

Persuasiveness of Evidence Relevance of Evidence Most evidence is relevant for more than one, but not all, audit objectives. Persuasiveness of Evidence Reliability of Evidence Reliability of evidence refers to the degree to which evidence can be believable or worthy of trust. Persuasiveness of Evidence Six characteristics of reliable evidence: Independence of provider. Evidence obtained from a source outside the entity is more reliable than that obtained from within. Persuasiveness of Evidence Six characteristics of reliable evidence: Effectiveness of client’s internal controls. When a