Assurance evidence
Evidence obtained by a practitioner provides the basis for an assurance conclusion on subject matter information. Its sufficiency concerns quantity and its appropriateness concerns relevance and reliability. The practitioner designs procedures to obtain evidence suited to the engagement, the criteria, risks and intended level of assurance.
Worked example
For an emissions engagement, the practitioner inspects energy invoices and tests the calculation and reliability of emissions factors.
Common mistake
Do not assume evidence from management is sufficient merely because management prepared the report.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |