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Various Types of Evidential Matter Gathered

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A part of the audit process is the review of the various types of evidential matter gathered. What is your opinion of the relative persuasiveness of:

Auditor observation and recalculation evidence
Confirmation by external sources
Combination of information from external and internal sources
Data from inside the company

In other words, while all are important, which ones do you think are more important?

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Solution Summary

The solution gives an opinion of the relative persuasiveness of the various types of evidential matter gather and which are more important.

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Among the evidential matter gathered as listed above, the one which is more important based on its relative persuasiveness is the "Confirmation by external sources." This is so because the source of this ...

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