 Loading Preview Sorry, preview is currently unavailable. You can download the paper by clicking the button above. •The two determinants of the persuasiveness of evidence are: APPROPRIATENESS and SUFFICIENCY. Which are taken directly from the third standard of fieldwork.APPROPRIATNESS•Appropriateness of evidence– is a measure of the quality of evidence, meaning its relevance and reliability in meeting audit objectives for classes of transactions, account balances and related disclosures.•If evidence is considered highly appropriate, it is a great help in persuading the auditor that financial statements are fairly stated.•NOTE: appropriateness only deals with ADUIT PROCEDURES selected, it does not improve with larger sample size.•Relevance of EvidenceoEvidence must pertain to be relevant to the audit objective, before it can be appropriate.oRelevance can only be considered in terms or specific audit objectives, cuz it can be relevant to one audit, but not the other.•Reliability of EvidenceoDegree to which evidence can be believable or worthy of trust. |
Begin by identifying the two factors that determine the persuasiveness of evidence.
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