How is audit evidence evaluated?

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Evaluating audit evidence primarily involves comparing it against the established audit criteria. Audit criteria are the standards, policies, or requirements that an entity has set, which could include regulatory requirements, management expectations, or internal standards. This comparison enables auditors to determine whether the evidence gathered supports the conclusion regarding the effectiveness and conformance of the management system or specific controls being audited.

By assessing the evidence against these criteria, auditors can identify gaps, deficiencies, or areas of non-conformance that may warrant attention. This process ensures that the findings of the audit are objective and credible, as they are based on a defined benchmark, which is crucial for the reliability of the audit outcome. Factors such as sampling methods, types of evidence, and the context in which the audit is conducted further contribute to the robustness of this evaluation method.

In contrast, conducting quality reviews, utilizing audit tests, or consulting with management may all play a role in the audit process, but they do not directly address the fundamental task of evaluating evidence as compared to defined criteria. Quality reviews may help enhance the audit process, and audit tests assist in gathering evidence, while consultations may provide additional insights or context, but none of these methods serve as the primary basis for evaluating audit evidence.

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