3.2.2　What about Verifiability/Verification of Aud...

3.2.2　What about Verifiability/Verification of Audit Objective Evidence?

Audit objective evidence is generall y verifiable in t he sense of tangible,physical evidence.However,there may occur a situation in which a finding or observation is based on ver bal testi mony provided.This type of evidence,while not preferable,may be acceptable.In the case of ver bal testi mony,the auditor should attempt to corroborate it wit h physical,objective evidence.(https://www.daowen.com)

Evidence obtained during the audit process is verified.In verifying documentation,the auditor ensures that the docu ments produced are genuine,current,and valid.The level of verification required is commensurate with theimportance of theitem being audited.