3.2.4 What is done to Collect Audit Objective Evidence?
There are three different modes f or collecting audit objective evidence.
a)Docu ment review-This coul d incl ude exa mining,plans,pr ocedures,docu ments,and records.(https://www.daowen.com)
b)Interviews-These coul d be conducted wit h responsible staff,management,and contractors.Interviews should be pre-arranged and may consist of nu merous separate discussions with individuals or gr oups.
c)Direct observation-This could involve looking at physical locations and at other activities related to management of an activity or pr ocess.
