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Auditing and Assurance: Make audit evidence persuasive

What makes audit evidence persuasive? What criteria must meet evidence to be considered persuasive?

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Whether audit evidence is "persuasive" is a judgment call but there are tests that are "weaker" and "stronger." So, some evidence is more persuasive than others. For instance, analytical procedures where you notice that inventory turnover is lower than prior years is evidence that something may be wrong with inventory balances. But it is a general level of evidence, lacking specifics about what is leading to the shift. So, this is weaker evidence ...

Solution Summary

Your tutorial is 262 words and explains how all evidence is not equally convincing and how audits decide what is sufficient.