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Hello Sir,
I get confused when answering evidence and audit procedures because they look similar. How do i tell which is which? Please highlight to me on this one.
Thank you.
Procedures start with a verb
Evidence starts with a noun
Procedures directly involve an action (confirm, discuss, ascertain, inspect, review, recalculate ….)
Evidence is something physical (a schedule, a written confirmation, an invoice, a copy of directors’ board minutes, a written summary of a telephone conversation, written representations from management, a copy of a licence or lease …)
OK?
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