# 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
[AS 1105: Audit Evidence](https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105) 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
  [Accountant](https://personawiki.app/en/personas/accountant)

## 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
[Korean source](https://personawiki.app/knowledge/audit-evidence)

## API
[JSON document](https://personawiki.app/api/v1/knowledge/audit-evidence?lang=en)