Page 55 - Audit Day 3 - Class Slides
P. 55
ISA 500
• What does ISA 500 say about audit evidence?
• In paragraph 4, it states as follows: “The objective
of the auditor is to design and perform audit
procedures in such a way as to enable the auditor
to obtain sufficient appropriate audit evidence to
be able to draw reasonable conclusions on which to
base the auditor’s opinion”.
