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AUDIT EVIDENCE

Statistics Directorate    
Definition:
The evidence gathered by the auditor as part of the audit procedures.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + readyratios.com/reference.

Hyperlink:
http://www.readyratios.com/reference/audit/audit_evidence.html

Statistical Theme: Public management

Created on Tuesday, August 06, 2002

Last updated on Wednesday, June 12, 2013