Audit procedures and evidence

With GREAT caution – and be sure to ensure that you answer the correct question.

The two are closely inter-related but are nevertheless clearly distinct.

An audit procedure of say “Write to the bank to get direct confirmation of balances held on behalf of the client” would become audit evidence simply be switching the emphasis (to the more likely question “What evidence would you expect to find”) to “There should be on file an original letter from the bank confirming the balances held at the bank on behalf of the client”

In summary, a procedure involves a verb (a “doing” word / “action” word) whereas evidence you should expect to find is a factual statement of …… the evidence you should expect to find!

(Forgive me from telling you what a verb is but in these days of a lack of English grammar tuition in English schools, I believe that such a helping explanation may be necessary)

Hope all that helps – but it is ESSENTIAL that you do not confuse the two in the exam. Previous examiner’s comments and markers’ comments repeatedly say “No marks for stating evidence when you’re asked for procedures (nor vice versa)”