What type of evidence was NOT collected by AuditOrg's audit team?

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The distinction between the types of evidence is crucial in the context of an audit process, particularly when considering the methods used to gather support for findings. Confirmative evidence can typically include various forms of evidence that support the existence or validity of something under review.

In audit practice, evidence is often collected through analytical procedures, mathematical analysis, and testimonial accounts. Analytical evidence involves the evaluation of information to identify trends, anomalies, or patterns that can provide insights into the effectiveness of systems or controls. Mathematical evidence refers to data derived from calculations or statistical methods used to substantiate findings. Testimonial evidence comes from interviews or statements made by personnel, which can provide context or subjective validation to the audit findings.

Since the answer indicates that confirmative evidence was not collected, it suggests that the audit team may have relied on a combination of other types of evidence—like mathematical, analytical, or testimonial—to support their audit conclusions. This highlights the importance of using diverse evidence types in an audit to build a comprehensive assessment rather than relying solely on any single type, including confirmative evidence.

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