3.2.1　What is Audit objective Evidence?

3.2.1　What is Audit objective Evidence?

Audit objective evidence:

a)Exists and is retrievable or reproducible;

b)Is not infl uenced by emotion or prejudice;

c)Is qualitative or quantitative inf or mation,recor ds or statements of fact;

d)Pertains to the quality of an item or service or to t he existence and i mplementation of a process;(https://www.daowen.com)

e)Is based on facts obtained t hrough obser vation,measurement,test or ot her means;

f)Is verifiable;

g)Is used by an auditor to deter mine whet her or not t he audit criteria have been met;

h)Is ver bal or docu mented;

i)Is reported using detailed notes taken during t he audit of t he specific reference to the audit objective evidence,whether it be docu ments,locations,etc.