Sufficiency and appropriateness of audit evidence

Consider both the quantity and quality of evidence supporting an audit conclusion.

Standard · Accounting and finance

Core 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 and jurisdiction

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.

Editorial perspectives

• Broader evidence: widen the material examined to assess uncertainty.
• Evidence quality: examine relevance and sources rather than repeating weak evidence.

Sources

Public Company Accounting Oversight Board · AS 1105 public text, especially .04–.06

Context: US PCAOB auditing standards; local applicability requires separate checks

Source checked: 2026-10-07

Independent editorial summary and source link; the original text is not republished.

Related personas

Translation status

Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.

Translation prepared: 2026-10-08 · Source fingerprint: kb-6d9da16104472e87

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