Types of audit evidence

1. Primary Evidence – This is evidence which the auditor gathers within the premises of the auditee from the records and files and other accounting records.
2. Secondary Evidence – Evidence gathered from outside the auditee and is more reliable.
3. Circumstantial Evidence – Evidence gathered from circumstances pertaining in the business at the time of audit.
4. Hear-say Evidence – Evidence gathered from other sources or related parties with clients day to day dealings with the client.
5. Physical Evidence – Evidence gathered where an item can be seen or is tangible.

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