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ASA 500 - Audit Evidence - October 2009
Inconsistency in, or Doubts over ReliabiInconsistency in, or Doubts over Reliability of, Audit Evidence
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Inconsistency in, or Doubts over Reliability of, Audit Evidence
- If:
- audit evidence obtained from one source is inconsistent with that obtained from another; or
- the auditor has doubts over the reliability of information to be used as audit evidence,
the auditor shall determine what modifications or additions to audit procedures are necessary to resolve the matter, and shall consider the effect of the matter, if any, on other aspects of the audit. (Ref: Para. A68)
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