SA 500
The general Standard on audit evidence — what makes evidence sufficient and appropriate.
Related terms
- Audit Evidence
Information an auditor uses to support a conclusion — documents, confirmations, recomputation, observation. The standard of evidence is that it be sufficient and appropriate, not merely present.
- SA 230
The Standard on Auditing governing audit documentation — what must be in the file, in enough detail that an experienced auditor with no prior connection to the engagement could understand the work performed.
- SA 530
The Standard on audit sampling — selecting less than 100% of a population and projecting the result, as distinct from full-population testing.
- SA 320
Governs materiality in planning and performing an audit — the threshold set at the planning stage that drives the nature and extent of procedures.
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231 terms in total, or go deeper with working procedures and worked examples in the resource library.