Auditors shall design and perform audit procedures in such a way as to enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion. Audit evidences obtained must be relevant to the assertions and the risks identified during the Risk Assessment Process.

Audit evidence is all the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based, and the auditor shall provide a linkage to the Risks Assessed at the planning stage.

AUDIT SAMPLING is one of the tools available to auditors to obtain sufficient appropriate audit evidence.

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