{"id":"audit-evidence","title":"Sufficiency and appropriateness of audit evidence","summary":"Consider both the quantity and quality of evidence supporting an audit conclusion.","concepts":["Sufficiency: the quantity of evidence needed","Appropriateness: relevance and reliability of evidence","Contradictions: the impact of conflicting material on a conclusion"],"application":"Link evidence to each financial assertion and record missing or conflicting material and further procedures.","limitations":"The source is a US PCAOB auditing standard. This summary does not replace the full standard; check effective dates and locally applicable auditing standards separately.","directions":["Broader evidence: widen the material examined to assess uncertainty.","Evidence quality: examine relevance and sources rather than repeating weak evidence."],"category":"Accounting and finance","kind":"standard","kind_label":"Standard","persona_ids":["accountant"],"revision":1,"updated_at":"2026-10-07T00:00:00.000Z","sources":[{"title":"AS 1105: Audit Evidence","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105","publisher":"Public Company Accounting Oversight Board","edition":"AS 1105 public text, especially .04–.06","region":"US PCAOB auditing standards; local applicability requires separate checks","checked_at":"2026-10-07","reuse":"Independent editorial summary and source link; the original text is not republished."}],"review":{"status":"source-checked-editorial","expert_reviewed":false},"editorial_note":"Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.","language":"en","translation":{"status":"current","source_language":"ko","source_version":"kb-6d9da16104472e87","translated_at":"2026-10-08","professional_reviewed":false},"trust":"reference-data","version":"kb-e6785f0f91e2b6bf","links":{"document":"/en/knowledge/audit-evidence","markdown":"/en/knowledge/audit-evidence.md","api":"/api/v1/knowledge/audit-evidence?lang=en"}}