Ch 4 · Audit Evidence & Documentation

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5 concept points · 2 formulas · 4 exam-critical points.

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Concept

🗺️ Chart summary

Audit Evidence Pyramid
        ^
       / \  Most reliable: external + auditor obtained
      /   \
     /     \  Inspection / Recalculation / Confirmation
    /-------\
   /  Inquiry only (least reliable alone) \
  /___________________________________

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