[sonpapdi]

I’m sorry, I’m still confused.
In the Dec 2014 answer of Q.2, these are listed as part of Evidence:
“A review of the purchase documentation and a register of significant shareholders of Teapot Co to confirm the 20% non-controlling interest.”
“Review of depreciation calculations, and recalculation, to confirm that additional depreciation is being charged on the fair value uplift.”
“Review of board minutes for discussions relating to the acquisition, and for the relevant minute of board approval.”

So aren’t “Audit Procedures” and “Evidence” pretty much the same thing?

[sonpapdi]

So “Evidence” would be a part of “Audit Procedures” right? Eg: Review the lease agreement to ensure that the lease term has been determined correctly in line
with IFRS 16.

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